The new software tool called "System of Social Security Obligations Calculation (Sistema de Cálculo de Obligaciones de la Seguridad Social (SiCOSS)) - Inspection Certificate Module" streamlines the collection and distribution of social security contributions debt from inspection.

This tool makes the processes of debt determination and notification, in the area of social security funds, faster and simpler.

This new tool is compulsory for all areas of control of the Federal Administration of Public Revenue (Administración Federal de Ingresos Públicos (AFIP)) in the country. It facilitates the generation of documents to calculate amounts due by employers to the agency.

If an employer is audited and requested to submit the original sworn statements, or the corresponding corrected statements, and he or she does not meet this obligation, the AFIP generates a form for each period contained in the inspection certificate and records the employer's debt. The amounts deposited to cancel contributions' debt is immediately allocated into the various social security subsystems: the National Social Security Administration (Administración Nacional de la Seguridad Social (ANSES)), health insurance, work injury insurance, among others.