Generar / Validar CUILT

cuilt.php

<?php
public function generarCuilt($dni, $sexo)
{
    if (!empty($dni)) {
        $dni = (string)$dni;
        $prefix = $sexo === 'F' ? '27' : '20';

        $sum = ($prefix[0] * 5) + ($prefix[1] * 4);
        foreach ([3, 2, 7, 6, 5, 4, 3, 2] as $key => $value) {
            $sum += (int)$dni[$key] * $value;
        }
        $rest = $sum % 11;

        if ($rest <= 1) {
            if ($rest === 0) {
                $suffix = 0;
            } else {
                if ($sexo === 'M') {
                    $suffix = 9;
                } else {
                    $suffix = 4;
                }
            }
            $prefix = 23;
        } else {
            $suffix = 11 - $rest;
        }

        return sprintf('%s-%s-%s', $prefix, $dni, $suffix);
    }
}

public function validarCuilt($cuilt)
{
    $cuit = preg_replace('/[^\d]/', '', current($check));
    if (strlen($cuit) != 11) {
        return false;
    }

    $sum = 0;
    $digits = str_split($cuit);
    $digit = array_pop($digits);
    $total = count($digits);

    for ($i = 0; $i < $total; $i++) {
        $sum += $digits[9 - $i] * (2 + ($i % 6));
    }

    $result = 11 - ($sum % 11);
    if ($result == 11) {
        $result = 0;
    } elseif ($result == 10) {
        $result = 9;
    }

    return $result == $digit;
}

$dni = "16826495";
$sexo = 0;

if ($sexo == 1) {
    $Primero = '20';
} elseif ($sexo == 0) {
    $Primero = '27';
} else {
    $Primero = '30';
}

$calculo = ($Primero[0] * 5) + ($Primero[1] * 4);
foreach ([3, 2, 7, 6, 5, 4, 3, 2] as $index => $i) {
    $calculo += (int)$dni[$index] * $i;
}
$resto = $calculo % 11;

debug($resto);

if (($sexo != '3') && ($resto <= 1)) {
    if ($resto == 0) {
        $C = '0';
    } else {
        if ($sexo == 1) {
            $C = '9';
        } else {
            $C = '4';
        }
    }
    $Primero = '23';
} else {
    $C = 11 - $resto;
}

debug($Primero . "-" . $dni . "-" . $C);