Two officials of the Secretariat (former Ministry) of Labor arrive at a business. They are identified, they talk to the manager, and begin to complete some forms. They ask to speak with employees to ask them questions.
A few days later, the business owner of the Digitized Act arrives at the AFIP window, citing it to a “Discharge” hearing in the Secretariat of Labor. What can happen? As follows?
The law provides for the possibility of application of different sanctions. The first is a fine of up to $ 100,000 for each relieved worker who is not properly registered.
The second sanction, perhaps the most feared, is the closing of the establishment. According to the law, sanction of 2 to 6 days of closing is applied when: it is an establishment of at least 10 employees, and more than 50% of the employees relieved are unregistered. But this opens several questions. Does the closure always apply? Who decides how many days of closure apply? Does it have immediate effect?
The good news for the business owner is that, after the procedure before AFIP, the sanction of Clausura is appealable to the economic criminal jurisdiction in CABA, or before a federal judge in the rest of the country, but in both cases applies in Criminal Procedure Code. This is a much more guarantee process for the owner than if he should settle for AFIP’s decision.
In addition, although AFIP is likely to resolve the closure in the face of simple verification of the requirements of the law, justice has said that the closure does not apply automatically, but that the existence of aggravating and mitigators to define its application is analyzed automatically and, where appropriate, how many days are applied.
At the same time, AFIP will pretend to adjust the debt of contributions and contributions not paid by the workers relieved without declaring, with interest. It will also apply a fine of up to 200% of the contributions and contributions stopped paying. Although the Social Security Justice- before who can appeal the decision to affirm a lot of value to the statements contained in the survey acts, the procedure takes years until a final resolution is obtained.
Finally, as long as Argentina remains a country with high labor and fiscal informality, it is expected that every number of years will exist moratoriums, labor whites, and similar measures that imply, with respect to debts appealed, interest removes, fines formed, and flexible payment plans.
Tomas Cabanelas, a lawyer specializing in Tax Law
[email protected]
Fernando Emmanuel García, National Public Accountant
[email protected]
Rinci & Asociados study – www.estudiorinci.com
By CEDOC
