Cristian Girard, director of ARBA, explained that “the measure seeks to deepen the inspection mechanisms that we put in place more than three years ago, with the aim of recovering unpaid taxes and combating evasion in sectors with greater purchasing power, increasing tax equity. in the province of Buenos Aires.”
“In this way, we add an effective tool to recover public resources that the Province allocates to investment in roads, schools and hospitals. And, at the same time, we strengthen tax justice and equity, marking a clear difference between those who strive to comply with their taxes and those who, being able to pay, prefer speculation and non-compliance,” Girard highlighted.
ARBA regulatory resolution No. 19-23 determines that the organization will exercise the powers of retention and seizure conferred on it by the Tax Code, when the following conditions are verified: that the vessel has a valuation greater than $8 million seven hundred fifty thousand ($8,750,000 ) (as established by current Tax Law); has a debt equivalent to 10% or more of its tax valuation, or has at least 30% of the overdue and non-prescribed installments unpaid; and is included in the list that, for this purpose, is published at www.arba.gob.ar.
In addition, it establishes that those vessels that are not registered with the Collection Agency will also be subject to retention and seizure, when there is an obligation to do so, and these conditions are verified: they are moored, anchored or stored for a period of 6 months or more. in Buenos Aires jurisdiction; and that ARBA has previously notified its owner, informing him of the lack of registration in the tax.
As established by Buenos Aires tax regulations, the owners of motorized boats, which are used for recreation and sports activities, and have a mooring or regular nursery in the territory of the province of Buenos Aires, have the obligation to pay the corresponding tax in this jurisdiction.
That is to say, if the owner of a yacht, boat, jet ski, motor sailboat, etc., uses nurseries, yacht clubs or piers under Buenos Aires jurisdiction as mooring, he must pay the tax on Sports or Recreational Vessels in ARBA, regardless of whether you reside in another province or in the Autonomous City of Buenos Aires.
The owners of the more than 1,400 sports boats published on the ARBA website owe the Buenos Aires treasury a total of $1,587.5 million. Now, they must regularize their tax situation to avoid the retention or seizure of those assets.
Among the most significant debts on the list is a yacht anchored in a town in Tigre, with a tax valuation of $94 million, which owes almost $7 million in taxes. Also, there is the case of a boat that is at a mooring in San Fernando, valued at $32.9 million, which owes more than $8 million in tribute to Sports or Recreational Boats.
Temporary retention procedure
In accordance with the regulations of the Collection Agency, when the inspection teams carry out an operation in nautical nurseries, moorings or anchorage places, and detect vessels with debt or not registered, the owners of the vessels will have the opportunity to prove that they have already They regularized their tax debt. Or, in the case of those that are not registered, they may demonstrate that they have already been registered or that this obligation does not apply to them.
If they do not do so, the inspection team will proceed to temporarily detain the boat, which will be moored or stored in the same place where it is located.
To recover it, those who have debt must cancel it in its entirety or 50%, committing in that case to pay the rest within a period of 10 business days, and signing a payment commitment document to this end.
As for unregistered ones, the process to recover possession of the vessel will be equivalent, since its owners will have to register it in Buenos Aires jurisdiction or, if applicable, make a change of residence. They will also be offered the possibility of signing a commitment in this regard, which will give them a period of 10 business days to complete the process.
The temporary retention, which prevents the circulation and use of the property in question, may only be extended for a certain time, and then it will be void. After this period, and according to each case, if the owner does not pay the debt or sign the payment commitment, or does not register the vessel or sign the corresponding document, ARBA will proceed to seize it.
Kidnapping and notification to Justice
To carry out the kidnapping action, a record will be drawn up, recording the procedure and all the details of what was done. ARBA will immediately communicate the measure to the correctional judge on duty, notify the owner of the boat and, if applicable, the daycare center or yacht club that acts as depositary.
The seized sports or recreational boats will remain in the mooring, anchoring or guard place itself, under the custody of the entity that manages the place. While the measure lasts, the property cannot be used, and ARBA will inform the Argentine Naval Prefecture of the situation, which will establish the relevant mechanisms to make navigation impossible.
Once the taxpayer complies with the payment of his debt or carries out the procedure to properly register the vessel, he may request the acting judge to lift the seizure measure.
In those cases in which the tax situation is not regularized, within 10 business days following the kidnapping, the Collection Agency will issue an executive title and initiate the relevant enforcement trial through the State Prosecutor’s Office, to guarantee collection. of the tax obligation.