I recently posted the current legislation regarding income tax on another thread. The law seems to state fairly clearly that a foreigner only becomes eligible for income tax (i.e., only becomes a tax resident in Argentina) twelve months after he or she has been granted (by Migraciones) temporary residency. Posts on this thread seem to be assuming that a foreigner will become a tax resident simply by virtue of having been in the country for twelve months, which is almost always quite different to having held a Migraciones temporary residency for twelve months. I see nothing in the law to suggest that AFIP can come after anyone until he or she has completed twelve months of temporary residency. That's my reading of the law. Does anybody see it differently or know of cases where people without a minimum of twelve months Migraciones temporary residency were pursued and asked to pay tax?