The AFIP summoned almost 33,000 taxpayers for inconsistencies in sworn statements

Electronic auditing strengthened control tasks over the sectors with the greatest taxpaying capacity in the framework of the Covid-19 pandemic. It is about using resources to identify inconsistencies in the affidavits filed by taxpayers.

The tool offers a technological advance in auditing to address different maneuvers that affect collection. The mechanism allows for wide-ranging audits from different sources of information that, in most cases, do not require any additional information from taxpayers.

AFIP data show a high level of responses from taxpayers to these audits, which were rectifying sworn statements and fulfilled the tax claim, they say from AFIP. However, the agency identified a group of taxpayers who did not comply with the requirements or who did not comply with the tax claim.

The notifications sent this Monday by the agency represent the step prior to the start of face-to-face inspection actions that, given the persistence of non-compliance by taxpayers, will allow deepen the analysis of the identified inconsistencies.

The letters sent by the AFIP to the Electronic Tax Address of non-compliant taxpayers recall the validity until March 15, 2022 of the moratorium established by the Tax Relief Law. The plan of regularization allows including tax, customs and social security obligations due as of August 31, 2021.

There are 14 reasons why electronic audits were started. Some of these were:

• Lack of presentation of the Cedular Tax
• Unreported grain settlements.
• Undervaluation of real estate abroad in the affidavits of Personal Assets.
• Use of apocryphal invoices (improper calculation of tax credit for purchases from suppliers that have irregularities and non-compliance).
• Undeclared returns for various financial investments in the Income Tax.
• Accreditations from abroad not declared.
• Lack of declaration of leases.