One of the central axes of the reform project is the update of the amounts established in the tax criminal regime. Thus, the minimum floor to configure the simple evasion crime rises from $ 1,500,000 to $ 100,000,000, while for aggravated evasion it increases from $ 15,000,000 to $ 1,000,000,000. This update extends to other tax criminal figures, considerably raising the minimum values required for illicit configuration.
On the other hand, the Law of Fiscal Procedure is redefined in key aspects such as fines for formal and substantial infractions. The sanctions that until today were established in symbolic or outdated amounts would suffer significant readjustment. For example, a minimum fine of $ 200 would become $ 220,000, while others around $ 400,000 would be updated to amounts greater than $ 14,000,000. This significant increase arouses concerns regarding its proportionality, especially in cases of taxpayers of lower economic capacity.
Modifications are also introduced in prescription. For taxpayers who have submitted their affidavits in a timely manner and whenever there are no significant differences with the effectively admitted, the prescription period for the determination and collection of taxes is reduced from five to three years. For other cases, the general period of five years is maintained, and for non -registered taxpayers, the ten -year prescription is preserved.
These changes are articulated with a reform of the Civil and Commercial Code, which proposes a federal harmonization that represents one of the most novel bets of the project: unify prescription deadlines. This implies that the provinces and the Autonomous City of Buenos Aires may no longer set their own regimes in this matter. While the intention is to avoid conflicts between jurisdictions, this progress also reopens the debate on the limits of fiscal federalism in Argentina.
Another outstanding innovation is the creation of a simplified sworn declaration regime for human persons and undivided successions, residents in the country, with total net income and assets lower than $ 1,000,000,000, and that are not great taxpayers. This regime would allow them to fulfill their obligations through a more agile procedure, with presumption of accuracy with respect to the statements submitted and liberative effect of payment, provided that relevant omissions or the use of apocryphal documentation are not detected.
Given this new scenario, it is crucial to have specialized accounting, fiscal and legal advice. Not only to adapt to the changes, but to anticipate them.
Carolina Montenegro, Specialist Lawyer in Tax Law [email protected]
Rinci & Asociados study – www.estudiorinci.com
By CEDOC
