19-3-2026

The COMARB has created the Integrated System for the Collection, Control and Information of Withholding Agents (SIRCIP) with the purpose of simplifying the withholding regimes of the Gross Turnover Tax and unifying regulations and procedures among jurisdictions.

The system will enter into force on July 1, 2026, will apply to all withholding agents of the Gross Turnover Tax in the adhering jurisdictions, and will eventually replace SIRCAR, ARBA Agents, ARCIBA, or any other provincial Gross Turnover withholding regime.

Jurisdictions adhered to SIRCIP but not yet implementing it (as of March 2026)

• 901 – CABA · 910 – Jujuy · 916 – Río Negro
  · 902 – Province of Buenos Aires · 911 – La Pampa · 917 – Salta
  · 903 – Catamarca · 912 – La Rioja · 918 – San Juan
  · 904 – Córdoba · 913 – Mendoza · 920 – Santa Cruz
  · 906 – Chaco · 914 – Misiones · 922 – Santiago del Estero
  · 907 – Chubut · 915 – Neuquén · 923 – Tierra del Fuego

Jurisdictions adhered that will begin implementing SIRCIP as from July 1, 2026

The jurisdictions that will notify their withholding agents to begin using SIRCIP as from July 1, 2026 are:

906 – Chaco  917 – Salta
910 – Jujuy  918 – San Juan
913 – Mendoza 922 – Santiago del Estero
916 – Río Negro 923 – Tierra del Fuego

The designation of a jurisdiction will imply the obligation to act as such in all jurisdictions where the taxpayer conducts activities, provided they have adhered to and accepted the implementation of the SIRCIP system.

In the case of acting as a withholding agent in jurisdictions not adhered to or that have not set an implementation date for SIRCIP, the agent must continue applying and filing through SIRCAR/ARBA/ARCIBA until such jurisdictions adopt the new system.

Once notified as a SIRCIP Withholding Agent:

The agent will apply a single SIRCIP withholding, which will subsequently be allocated among the different adhering jurisdictions through coefficients.

Procedure for withholding agents:

Agents will have monthly access, under the “Downloads” section of the Federal Tax Portal, to the registry of taxpayers subject to withholding. This registry will be published a few days prior to the beginning of each month.

In addition to the registry of taxpayers, agents will use a registry of coefficients by jurisdiction for each taxpayer subject to withholding.

The agent will perform a single withholding for all jurisdictions in which the taxpayer is registered, regardless of whether the agent was previously registered in those jurisdictions.

At month-end, the agent must file and pay the withheld amount to the tax authorities. In such filing, the agent will allocate the withholding among the different jurisdictions using the coefficient registry.

The coefficient registry will include the universe of taxpayers and the coefficients assigned to their respective Gross Turnover jurisdictions.

Example:

Taxpayer data:

• “Taxpayer 1” registered in Gross Turnover Tax in all 24 jurisdictions (per CM01).

• Jurisdictions adhered to SIRCIP effective July 1: 8 jurisdictions.

Agent data:

• “Agent 1” registered as a withholding agent in Salta, Buenos Aires, CABA and Misiones.

• Designated as a SIRCIP agent in Salta as from July 1.

Withholding calculation:
The agent will apply the following in its sales invoice:

• SIRCIP Withholding – applicable due to its designation as a SIRCIP agent in Salta. A single withholding will be applied based on the rate from the rate registry per coefficient, covering the 8 adhered jurisdictions. Upon filing the monthly tax return, this withholding will be allocated among the 8 jurisdictions according to the coefficient registry (1).

• Buenos Aires Withholding – filed through ARBA

• CABA Withholding – filed through ARCIBA

• Misiones Withholding – filed through SIRCAR

Until the remaining jurisdictions adhere to and establish an implementation date for SIRCIP, the agent will coexist with the other withholding regimes and their respective systems.

(1) Coefficient registry by taxpayer structure:

“Taxpayer 1”:

• Jurisdiction 1: Coefficient 0.001

• Jurisdiction 2: Coefficient 0.055

• Jurisdiction 3: Coefficient 0.196

• Jurisdiction 4: Coefficient 0.555

• Jurisdiction 5: Coefficient 0.011

• Jurisdiction 6: Coefficient 0.001

• Jurisdiction 7: Coefficient 0.001

• Jurisdiction 8: Coefficient 0.180

Procedure for taxpayers subject to withholding

Taxpayers receiving the withholding will see a single SIRCIP withholding line, without a breakdown of the involved jurisdictions.

For this reason, they will not be able to automatically allocate the withholding among jurisdictions when recording it, unless they download the coefficient registry, which will be available on the COMARB website or accessible through the SIRCIP service within ARCA.