The customs collection and control authority (ARK) founded a new regulatory framework for the Formalities Registration, modification of data and deletion of records of persons, estates and legal entities.
This was done through the General Resolution 5803/2025 published in the Official Journal on Wednesday.
One of the central points is the riverIdentification Key Replacement (CDI) through the unique tax identification code (CUIT) for human persons and undivided succession.
Citizens with an Argentine National Identity Card (DNI) must complete this CUIT digital procurement process through the official ARCA website or the “ARCA Móvil” application.
To complete the registration, They must have that Tax code level 3 or higher and attach a digital copy of the DNI along with a photo of the face.
Furthermore, it must Provide actual residence and tax address; If this does not match the DNI, appropriate evidence such as certificates of residence, notarial certificates or utility bills must be provided.
This decision comes into force on March 2, 2026. The identification keys are valid until this date Previously issued permits remain valid, However, they become CUIT if the data subject needs to change their data.

Special situations and foreigners
The measure provides specific procedures for other cases:
- Foreigners without ID: Residents of the country who do not have an Argentine document can apply for a temporary CUIT for a maximum period of two years by presenting documents from their country of origin and proof of residence from the National Directorate of Migration.
- Residents abroad: You must carry out the procedure through a legal representative or an authorized third party based in Argentina.
- Undivided succession: The application must be managed by the judicial or extrajudicial administrator via the “Digital Presentations” service.
Registration of companies and companies
For the legal entitiesThe process is carried out through the “Registration and Change of Legal Entities” service.
The legal representative must Provide data such as legal form, date of founding, company purpose and company composition.
Supporting documents must be available digitally certified by a notary or by the relevant inspection body.
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