This year, the government sent to Congress a project to reform tax procedures and the criminal tax system, in response to the “suffocating financial burden” affecting the formal sector of the economy, seeking to The state only pursues causes of real economic importance and can terminate the case by payment.
“This will allow us to go from about 7,000 criminal cases to about 200. For comparison, there are about 2,000 cases in the United States,” explained Juan Carlos Pazo, president of ARCA, when presenting the project.
Congress did not move forward with the formal draft, instead, The House approved a limited initiative of its ownwhich only raised these penalty limits, limiting the amounts that could be updated by the Minimum Living and Mobile Wage (SMVM). The proposal stalled in the Senate.
Now, the government can again include the project in extraordinary sessions, as part of the tax reform, as it also aims to simplify and remove excessive tax burdens from taxpayers.
What criminal tax reform aims to achieve
The bill is structured around Three basic goals:
- Reduce the burden of tax compliance by Simplify procedures Decision and supervision.
- Rationalization of criminal tax regulations and guidance The punitive power of the state to punish real harm It is important for public finances, with priority given to prevention and resource recovery.
- Unification and Reduce the statute of limitations tax to provide greater legal certainty and predictability.
This reform is expected to create a more uniform and rational tax environment, with less litigation and sustainable collection, while prioritizing individual freedom and efficiency.
What does it say about the criminal tax system
Increase in amounts
The minimum amounts required to constitute tax offenses are increased significantly, adapting them to current economic values. For example, the principal amount Simple evasion rises from $1,500,000 to $100 millionAs for the minimum amount of aggravated evasion, the amount ranges from $15 million to $1,000 million.
Not filing a complaint (only once)
This privilege It’s called the “silver bullet.”ARCA consists in not filing a criminal complaint if the evaded obligations and interests have been fully and unconditionally paid before the complaint. This possibility can only be exercised once by each human or legal person.
Termination of the criminal case (with payment of an additional amount)
If the criminal case has already been filed, it will be terminated if the taxpayer unconditionally and completely cancels the debt (taxes and interest) plus an additional amount equal to 50% of the total amount, within 30 business days after reliable notification of the criminal charge..
Medical prescription and criminal procedures
A criminal proceeding related to taxes and pensions cannot proceed once the agency’s powers to determine the debt have expired. Special deadlines have been set for compliance.
Reporting exceptions
The reasons for not filing a criminal complaint are set out, including when the harm was caused by Differences in standards associated with normative interpretation Or technical accounting aspects, when the adjustments result exclusively from the application of assumptions without other evidentiary elements.
Also when taxpayers She has expressed her interpretive criteria well before Or simultaneously with the submission of the sworn statement.
Also, no complaint will be filed if the taxpayer submits original or corrected affidavits before notification of the start of the audit.
How to modify the tax procedure
Update fines
The fine amounts are updated in large increments.
A prescription
The deadline is maintained 5 years for registered taxpayers.
Possibility of reducing the duration to 3 years for registered taxpayers who file their sworn return on time Where appropriate, they reconciled the resulting balance, provided that the collection agency did not challenge the return to discover any significant discrepancy.
Deadline for taxpayers Unregistered is 10 years.
“Significant discrepancy” for prescription purposes: A significant discrepancy exists if:
- The challenge increases the balances in favor of the treasury (or reduces the losses/balances in favor) by a percentage At least 15% of what was declared.
- The difference between the declared tax and the tax resulting from the appeal Exceeds the penalty limit for simple evasion ($100 million).
- The challenge is made due to use Invoices and other fabricated documents.
What is the rate in civil and commercial law?
Adapting the local limitation period
The State Civil and Commercial Code (Article 2560) was amended to read: We reiterate that the limitation period applicable to local taxes (provincial, CABA and municipal) should be subject to the National Fiscal Procedure Code, seeking uniformity throughout the territory.
Reducing deadlines in Social Security laws
Deadlines have been combined Prescription reduced to 5 years For procedures for collecting social security contributions, contributions and fines, under conditions similar to tax conditions (timely presentation and lack of significant discrepancy).
A “substantial discrepancy” in this area is defined as a minimum of 15% of the difference or if it exceeds the amount specified for pension debts by the criminal tax system ($7 million simple evasion and $35 million in aggravated evasion).
This project involved amending tax procedures and the criminal tax system while creating the simplified income tax that is part of the tax patent law.