On 30 September 2026, the Córdoba Tax Administration (Rentas Córdoba) published General Resolution No. 2229/2026, approving the October 2026 taxpayer registry for the provincial withholding and collection regimes SIRCREB, SIRPEI, SIRTAC, and SIRCUPA. These regimes operate as advance payments on account of the Gross Income Tax (Impuesto sobre los Ingresos Brutos) under the framework of Decree No. 2445/2023 and Resolution No. 454-D/2023 of the Ministry of Economy. The resolution determines which taxpayers are subject to each regime and the specific aliquot applicable to them. Taxpayers can verify their inclusion and applicable rates through the SIFERE Web portal using their Fiscal Key. This monthly update is critical for companies operating in Córdoba to ensure correct withholding obligations and avoid penalties.
Key Takeaways
- Monthly Registry Publication: The tax authority publishes a new registry each month, defining the universe of taxpayers subject to the four main withholding/collection regimes and their respective aliquots.
- Compliance Verification: Affected taxpayers must consult the SIFERE Web system to confirm their status and applicable rates, as these directly impact cash flow and filing obligations.
- Legal Basis: The regimes are grounded in Decree 2445/2023 and Ministry Resolution 454-D/2023, ensuring alignment with the Multilateral Agreement administered by the Arbitration Commission.
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