The Commercial municipal tax is the main source of municipal jurisdiction revenue, to which an approximate universe of 8,500 taxpayers contribute, distributed under the General Regime, Special Regime, and Small Taxpayers.
The Commercial municipal tax is the pecuniary payment that must be made to the Municipality for the services of:
- Control, registration, zoning, and inspection intended for the authorization of businesses, industries, merchandise warehouses, or goods of any kind, in all service activities or those similar to them, public services operated by private, state, autonomous, and/or decentralized entities and/or mixed-capital entities that carry out economic activities within the jurisdiction of the Municipality.
- Control, Inspection, and Registration of Enrollments for those taxpayers who, due to their operational modality, carry out economic activities in physical spaces authorized by third parties within the jurisdiction of the Municipality.
The main tasks performed by the Commercial municipal tax Department are:
- Tasks coordinated with the IT Directorate to adapt the Tax System to the modifications of the Tax Ordinance.
- Assistance for specific cases of taxpayers affected by the flood.
- Formal notices to taxpayers who have a Failure to File Sworn Statements.
- Notifications to those who had the last period unpaid.
- Formal notice, as a final warning, to those taxpayers with active payment plans who have more than two consecutive unpaid installments or three alternating unpaid installments.
- Formal notice, as “pre-legal action,” to those taxpayers who have debt to be claimed judicially.
- Notifications to taxpayers with more than one account in “Active” status so that they proceed to unify them.
- Cross-referencing of information with AFIP regarding the registry of taxpayers who pay the minimum.
- Debt offsets based on authorized payment orders.
- Reminder to large taxpayers who filed their Sworn Statement and did not pay.
- Daily reports on the fiscal status of Suppliers.
- Customer service.
