It is a reform of the Tax Criminal Law. It modifies the fixed amounts in in force since 2017, by thresholds defined based on the evolution of the minimum vital and mobile salary. Ark’s trials would drop from 7,000 a year, just 200.
Lost in a package of high political meaning, such as the emergency in disability, The Chamber of Deputies approved a project to modify the criminal tax regime. This is a rule that raises the threshold by which the Customs Collection and Control Agency (ARCA) must consider “aggravated evasion” A difference in tax settlement from a taxpayer. Now it will be from the equivalent au $ S841,000.
The reform eliminates nominal amounts in pesos and establishes variable thresholds for simple, aggravated evasion and improper appropriation of contributions. According to the accountant’s blog page in the terms in which the norm was approved by the deputies Simple evasion will only be from $ 111,090,000 per tax and per year.
In the case of A aggravated one would be from $ 1,110 million, which is equivalent to about US $841,000. The lower house took the norm by 226 votes in favor, only 6 against and no abstention.
Fixed amounts in pesos become variable according to the minimum vital and mobile salary (SMVM) as an update reference. The proposal was from the deputies Oscar Agost Carreño and Ricardo López Murphy to avoid the distortions caused by inflation. Until now, with very Low amounts, a person could be reached as an aggravated evasor and subject to criminal trial.
According to current regulations, Law 27430, Simple evasion is configured for $ 1,500,000 for each annual tax and exercise. Aggravated evasion occurs when the amount exceeds $ 15,000,000. This was like this since December of 2017. The problem of this is that it generated Ark’s obligation to start numerous judgments.
The amount of Criminal trials for fiscal evasion could lower the 7,000 that are currently processed to about 200 a year, according to the head of the Customs Collection and Control Agency (ARCA), Juan Pazo.
Main changes
- Simple evasion: it will be a crime when the evaded amount exceeds 345 SMVM for tribute and annual exercise.
- Aggravated evasion: the threshold is raised to 3,450 SMVM, with specific aggravants such as the use of interposed societies, undue tax benefits or apocryphal invoices (from 345 or 460 SMVM as the case may be).
- Improper use of tax benefits: It is sanctioned when it exceeds 345 SMVM in an exercise.
- Improper appropriation of taxes: the withholding agent is penalized that does not deposit what is retained when it exceeds 23 SMVM per month.
- Evasion of contributions and contributions to Social Security: threshold in 46 SMVM per month (with aggravating ones from 92 and 230 SMVM).
- Improper appropriation of contributions retained to employees: also from 23 SMVM per month.
- Dolorary simulation of cancellation of obligations: threshold of 115 SMVM per year in taxes and 23 SMVM per month in Social Security.
Agost Carreño stressed that it is a rule that “transcends the situation” And especially benefits SMEs, freeing justice from disproportionate causes: “If we do not approve this, the courts will remain overwhelmed with minor tax offenses, instead of dealing with serious crimes such as drug trafficking or money laundering.”
For its part, López Murphy stressed that the mechanism is “simple and reasonable, based on automatic indexation,” similar to the scheme already applied in the drug trafficking law (23,737).
Source: Ambito
