What does the project say to protect those who pay taxes?

National Representative of Santa Fe, Germana Figueroa Casas, introduced the bill that seeks to implement the Taxpayer Bill of Rights.

11/12/2025 – 2:05 pm

National Representative of Santa Fe, Germana Figueroa Casas, introduced the bill that seeks to implement the Taxpayer Bill of Rights.

The initiative proposes a law that balances the relationship between the treasury and citizens, guaranteeing basic rights such as defense, information, return of improper payments, and limits to the abuse of financial power.

“It is a tool for protection and transparency“These projects are compatible with international standards and with projects that already exist in other countries,” Figueroa Casas said.

Taxpayer statute: what the bill says

Among other rights, the project promotes in inspections:

• The right to information and assistance from the Tax Administration regarding the content, scope and exercise of your rights and guarantees, as well as the compliance and scope of your tax obligations.
• The right not to incriminate oneself and not to provide evidence incriminating oneself under duress.
• The right to have no absolute presumptions of error or fraud in the sanctioning area of ​​tax law, allowing only, in exceptional cases, relative presumptions for determining tax liability that accept evidence to the contrary from the taxpayer. Any presumption created by the Treasury must be made by public decision or by law and shall not be applied retroactively.
• The right to carry out procedures without unnecessary delays, requirements or waiting. All tax actions or proceedings must have a reasonable maximum duration, as provided by law.

As for the rights derived from the right to privacy:

Rights derived from the right to privacy:

• The right to retain the preserved nature of the data, reports, or basic information that employees and officials of the tax administration know about taxpayers and third parties associated with them, as the administration infers the tax importance when requesting this data.
• The right not to present general information requirements and to prove that the person from whom the information is requested is subject to unique tax verification or inspection procedures.
• The right to obtain information, opposition, access, correction or deletion in relation to taxpayer files containing tax data. If there is doubt as to the accuracy of the data, the objecting person will have the right to obtain restrictions on the processing of the data.
• The right to request that taxpayers communicate the information to be transferred to third parties, make claims if they consider it to be inaccurate, and resume the transfer of information.
• The right that the requested information has exclusive tax significance and that the duty of information be reconciled with the right to privacy

Taxpayer rights: general principles

• The design, interpretation and application of taxes and the tax system must be based on the economic capacity of the persons obliged to contribute and on the principles of justice, legality, generality, equality, fair distribution of the tax burden, reasonableness and non-expropriatory nature.
• Taxpayers are entitled to be taxed only by virtue of acts, facts or situations that reflect real, effective and present contributing capacity, as the determination of tax liability takes into account their individually expressed economic capacity.
• Any system of withholding or collection must be provided by law, which must specify in a clear, precise and accessible manner the subjects covered, the taxes covered, the tax base and the method of calculation. Establishing or applying deduction or collection systems without a legal basis is a violation of the duties of a public employee.