d) The contributions corresponding to the subjects attached to the Simplified Regime for Small Taxpayers (RS).
e) The fees corresponding to the Mandatory Life Insurance.
f) The monthly contributions and contributions destined for the National Registry of Agricultural Workers and Employers (RENATEA) and the National Registry of Rural Workers and Employers (RENATRE).
g) The taxes and/or fines that arise as a consequence of violations of article 488, Baggage Regime of the Customs Code, Law No. 22,415 and its modifications.
h) The interests -compensatory and/or punitive-, fines and other accessories related to the preceding concepts.
i) The declared bankrupt, with respect to which the continuity of exploitation has not been provided, in accordance with the provisions of Law No. 24,522 and its modifications or 25,284 and its modifications, while the effects of said declaration last.
The Cconvicted for any of the tax crimes in respect of which a final sentence has been issued prior to the date of entry into force of this regime, provided that the sentence has not been served.
k) The convicted of common crimes, that have a connection with the failure to comply with their tax obligations or those of third parties, in respect of whom a final judgment has been issued prior to the date of entry into force of this regime, provided that the sentence has not been served.
l) The legal persons in which, as appropriate, its partners, administrators, directors, trustees, members of the supervisory board, directors or those who hold equivalent positions therein, have been convicted of tax or common crimes, in respect of which a final sentence has been issued. prior to the date of entry into force of this regime, provided that the sentence has not been served.
m) Retention and perception agents who find themselves with a firm indictment order and the case has been brought to oral trial for the commission of any of the crimes.
Money laundering: how the tax is determined
Exceptionally and only for the purposes of this Asset Regularization Regime, the amounts to be entered as Special Regularization Tax must be calculated and entered in American dollars.
The tax to be paid will be calculated on the total value of the goods, both in Argentina and abroad, which are regularized through this Asset Regularization Regime, according to the rates indicated below and taking into account the special cases of exclusion of article 114 of this law:
STAGE 1 AND 2
Stage 3
bleaching stage 3.PNG
Money laundering: clarifications on the rate
For the purposes of determining the aliquot applicable according to the previous scale, the assets regularized by the taxpayer and those regularized in the corresponding Stage or in a previous Stage by the ascendants and descendants up to the first degree by consanguinity or affinity, by the spouses and cohabitants will be considered.
In that case, all subjects who regularize may compute, proportionally, the planned franchise in the first stopover from the tables in the previous paragraph.
If the same taxpayer decides to regularize assets in more than one Stage of this regime, the tax base of the assets regularized in Stage 2 and/or Stage 3 will apply. aliquot of TEN PERCENT (10%) or FIFTEEN PERCENT (15%), respectively, without considering for this purpose the exemption from the first step of the scale provided for in the previous paragraphs to the extent that it has been used in its entirety in the Stage in which the taxpayer had regularized assets.
The regulations may establish exceptions to the obligation to enter andl Special Regularization Tax in US dollars for the Regularization of assets covered by article 137.1. In this case, it must be applied to the tax base calculated according to the rules of article 141, the rate of FIVE PERCENT (5%), TEN PERCENT (10%) or FIFTEEN PERCENT (15%), according to the Stage in which the assets are regularized, to determine the applicable Special Regularization Tax.
To this tax must be added a compensatory interest equivalent to ONE HUNDRED TWENTY-FIVE PERCENT 125% of the interest rate applied by the Bank of the Argentine Nation for fixed terms of THIRTY (30) days for the period elapsed between the Regularization Date and the date of effective payment of said tax under the rules of articles 142 and 143, as applicable.
Money laundering: what happens if it is in the name of third parties
In the case of human persons or undivided estates, the assets indicated in article 137 may be declared by the taxpayer even if they are in possession, recorded, registered or deposited in name of third parties in the event that said third parties had not been excluded from requesting the regularization of said assets in accordance with the provisions of articles 160 and 161 of this law.
The regulations may establish the requirements and exceptions for the declaration of assets on behalf of third parties.
The regularization of assets in the name of third parties may be done even if the assets are declared in the tax returns of the third party, which may be a human person or a company, resident in Argentina or abroad.
In all cases, even if the assets were declared by the third party in their respective sworn declaration, The Special Regularization Tax must be paid on the value of the regularized asset, determined in accordance with the rules of article 141 of this Asset Regularization Regime.
Non-resident subjects that adhere to this Asset Regulation Regime They may not declare assets that are in possession, noted, registered or deposited in the name of third parties.
Money laundering: what happens in the cases of public officials
Subjects who have performed in the last five years from the date of entry into force of this Asset Regularization Regime and/or those who currently perform the following public functions are excluded from the provisions of this regime:
a) President and vice president of the Nation, governor, vice governor, head or vice head of government of the Autonomous City of Buenos Aires or municipal mayor;
b) Senator or national, provincial or deputy of the Autonomous City of Buenos Aires, or municipal councilor, or Parliamentarian of Mercosur;
c) Magistrate of the national, provincial, municipal or Autonomous City of Buenos Aires Judiciary;
d) Magistrate of the national, provincial, municipal or Autonomous City of Buenos Aires Public Ministry;
e) Ombudsman or deputy of the national, provincial, municipal or Autonomous City of Buenos Aires Ombudsman;
f) Head of the Cabinet of Ministers, minister, secretary or undersecretary of the national, provincial, municipal Executive Branch or of the Autonomous City of Buenos Aires;
g) Federal, provincial, municipal or auditor of the Autonomous City of Buenos Aires;
h) General Trustee of the Nation, deputy general trustee of the General Audit Office, president or general auditor of the General Audit Office, higher authority of the regulatory entities and other bodies that make up the control systems of the national, provincial, municipal or public sector. of the Autonomous City of Buenos Aires, and the members of administrative jurisdictional organizations at the three levels of government;
i) Member of the Judicial Council or the trial jury;
j) Ambassador, consul or official posted on a permanent official mission abroad;
k) Active personnel of the Armed Forces, of the Argentine Federal Police, of the Airport Security Police, of the National Gendarmerie, of the Argentine Naval Prefecture or of the Federal Penitentiary Service, with a rank of no less than colonel or equivalent, personnel of the provincial, municipal or Autonomous City of Buenos Aires Police with a category not lower than that of Commissioner, or lower category personnel, in charge of the Police Station;
l) Rector, dean or secretary of the national, provincial, municipal universities or of the Autonomous City of Buenos Aires;
m) Official or employee with a category or function not lower than that of director or equivalent, who provides service in the national, provincial, municipal or Autonomous City of Buenos Aires Public Administration, centralized or decentralized, autonomous entities, banks and financial entities of the official system, social works administered by the State, State companies, State companies or personnel with a similar category or function and in other public sector entities;
n) Official collaborating with the federal, provincial, municipal or Autonomous City of Buenos Aires auditor, with a category or function not lower than that of director or equivalent;
o) Personnel of the organizations indicated in section h) of this article, with a category not lower than that of director or equivalent;
p) Public official or employee in charge of granting administrative authorizations for the exercise of any activity, as well as any public official or employee in charge of controlling the operation of said activities or exercising any other control by virtue of a police power;
q) Official who is part of the control bodies of privatized public services, with a category no lower than that of director;
r) Personnel who work in the national, provincial, municipal or Autonomous City of Buenos Aires Legislative Branch, with a category not lower than that of director;
s) Personnel who perform services in the Judiciary or in the national, provincial, municipal or Autonomous City of Buenos Aires Public Ministry, with a category not lower than secretary or equivalent;
t) Public official or employee who is part of commissions for awarding tenders, purchasing or receiving goods, or participates in making decisions about tenders or purchases at any of the three levels of government;
u) Public official whose function is to administer public or private assets, or control or supervise public income of any nature;
v) Director or administrator of the entities subject to the external control of the National Congress, in accordance with the provisions of article 120 of Law No. 24,156;
w) Personnel of intelligence agencies, without distinction of grades, whether their status is permanent or temporary.
Money laundering: what happens to the relatives of public officials
They are excluded of the provisions of the Asset Regularization Regimes spouses and cohabitants and ascendants and decendents in the first degree, by consanguinity or affinity, of the subjects covered in sections a) to w) of article 160.
Also included are the former spouses of the subjects covered by sections a) to w) of article 160 who had been spouses during the time (whether partial or total) in which said subjects held the positions detailed in those sections.
Source: Ambito
