On 24 September 2026, the Córdoba Tax Administration released the revised annexes to Normative Resolution No. 1/2023, updated to reflect the provisions of Normative Resolution No. 37/2026. These annexes contain the detailed activity codes (Códigos NAES), fiscal treatment classifications, and reporting templates that financial entities and credit card issuers must use when declaring revenues subject to the special zero-percent Gross Income Tax rate under Law No. 11,137. The annexes serve as the operational reference for correct data entry in the SIFERE Web system and for the identification of exempt operations in the provincial tax registry.
Key Takeaways
- Operational Code Tables: The annexes provide the exhaustive list of NAES codes and fiscal treatment identifiers required to flag family debt relief operations in Gross Income Tax returns.
- Mandatory for SIFERE Filing: Contributors must reference these updated annexes when submitting monthly declarations through the SIFERE Web platform using Clave Fiscal credentials.
- Audit Trail Documentation: Entities should retain the revised annexes as part of their compliance documentation to substantiate the application of the 0% rate during potential tax audits.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement