Currently, apocryphal invoices represent a significant problem for many taxpayers in Argentina, since the inclusion of suppliers at the APOC base exposes them to considerable tax risks.
The Customs Collection and Control Agency (ARCA) describes an invoice as apocryphal when the supplier appears in that base, understanding that the backed operation did not exist.
The main consequences of this qualification are that the National Treasury ignores the calculation of expenses in the tax on profits and tax credit in VAT. In addition, you can claim unpublished outputs if you consider that the operation lacks support.
The claimed amounts are usually high and are added interest and fines. Likewise, if the limits established in the Tax Criminal Law are exceeded, the Ark can make a criminal complaint.
To incorporate a taxpayer in the APOC base, the ARCA must carry out an inspection process that detects irregularities to its supplier. These include (i) billing that is not proportional to the activity carried out, (ii) lack of technical or economic capacity, (iii) lack of registrable goods and (iv) breach in presentations or payments of affidavits, among others.
In this way, the Treasury transfers taxpayers the obligation to control their suppliers, imposing a burden that corresponds to the ark itself.
To avoid inconveniences, we recommend verifying if a supplier is registered at the APOC base before completing an operation. In the negative case, it is wise to take a screenshot as documentary support. This allows to demonstrate that, at the time of the transaction, the supplier was not classified as APOC, accrediting the good faith of the acquirer.
In some cases, the ark first includes suppliers at the APOC base and then publishes the information, trying to ignore previous operations. This practice is questionable, since it prevents taxpayers from knowing the condition of their suppliers in real time.
The legal process to challenge these determinations is complex and prolonged. However, when there are evidence that proves both good faith in hiring and the veracity of operations, favorable failures can be obtained. Recently, we achieved sentences of the federal administrative jurisdiction in favor of two important cereal companies.
We recommend consulting lawyers and counters specialists in Tax Law to define the best defense strategy in these situations.
Contact data:
Vanesa Lujan Di Sanzo, Specialist Lawyer in Tax Law: [email protected]
Fernando Emmanuel García, National Public Accountant: [email protected]
RINCI & ASSOCIATES: www.estudiorinci.com
By CEDOC