During a press conference with deputy José Luis Espet, the head of Arca, Juan Pazo, said: “To put it in numbers, it means that around 7,500 reasons open today in the tax criminal jurisdiction, only about 200 will be ongoing ongoing.
Other tax crimes:
- Fraudulent use of exemptions, relief, deferrements, reductions or other tax benefits: amount of $ 2,000,000 passes to 200,000,000
- Use of invoices and/or apocryphal documents: amount of 1,500,000 to 100,000,000
- Improper use of tax benefits amount of $ 1,500,000 goes to 100,000,000
Crimes related to social security resources
- Simple evasion: amount $ 200,000 to 7,000,000
- Agravated evasion: amount $ 1.00,000. to 35,000,000
- Improper appropriation of social security resources amount of $ 100,000 to $ 3,500,000.
Common tax crimes
- Dolorary simulation of cancellation of obligations: from 500,000 to 20,000,000 for each annual year and from 100,000 to 3,500,000 per month.
The reform in tax matters introduces other modifications. As for debts, from this new project, Arca will not make criminal complaint if payments and interests are canceled before formulating it. This exception will be granted only once by taxpayer. In the event that the complaint is already made, it will be extinguished if the debt and interest are paid by adding an additional 50% within 30 business days from the notification of the imputation.
In turn, the extinction of the action for comprehensive reparation, provided for in the Criminal Code will be prohibited in the criminal criminal regime. This article will be an incentive to pay the additional 50% and save the criminal process, since the taxpayer will not be able to delay the process using that institute.
Another article also adds that when the powers of ARCA have already prescribed to determine the corresponding taxes, the tax criminal action may not continue.
In addition, two new assumptions are incorporated in which Arca must not formulate criminal complaint: when the taxpayer has justified the interpretive or technical-contable criteria used to liquidate the tax or when submitting original or rectifying affidavits before being notified of the start of an inspection.
Changes in deadlines to present affidavits and strong increase in fines
On the other hand, while the government carries out a relaxation in these tax controls, the sanction for presenting an affidavit outside the established period will cease to be symbolic: from these modifications the fines for this fault will range between the $ 220,000 and $ 440,000.
In addition, the deadlines to make this presentation changed. “The Prescription period for Arca’s tax determinationwhich It decreases from five to three yearsprovided that citizens or companies have submitted their affidavit in a timely manner. In addition, whoever is notified may solve it by paying what should. With the new criteria established by this law, the tax problems are resolved by paying, ”added the official.
- Scale of $ 200 to $ 400 becomes $ 220,000 to $ 440,000
- Scale of $ 5,000 to $ 10,000 becomes $ 5,000,000 to $ 10,000,000
- Scale of $ 1,500 to $ 9,000 becomes $ 1,500,000 to $ 10.00,000
- Scale of $ 10,000 to $ 20,000 becomes $ 11,000,000 to $ 22,000,000
- Scale of $ 150 to $ 2,500 becomes $ 150,000 to $ 2,500,000
- The amount of $ 45,000 becomes $ 35,000,000
- Scale of $ 500 to $ 45,000 becomes $ 500,000 to $ 35,000,000
- The amount of $ 10,000,000 becomes $ 10,000,000,000
- Scale of $ 80,000 to $ 200,000 becomes $ 6,000,000 to $ 15,000,000
- Scale of $ 15,000 to $ 70,000 becomes $ 1,250,000 to $ 5,250,000
- Scales from $ 600,000 to $ 900,000 becomes $ 45,000,000 to $ 67,500,000
- Scale of $ 180,000 to $ 300,000 becomes $ 13,500,000 to $ 22,500,000
- $ 200,000 scale becomes $ 15,000,000
- Scale of $ 3,000 to $ 100,000 becomes $ 200,000 to $ 7,500,000
In addition, article 31 of the project introduces the definition of significant discrepancy and establishes that this category will be considered when ark challenge is increased or broken from 15% onwards or if the difference is superior to the amount of simple evasion amount. Also if the increases of balances and brokenness through the use of invoices and other apocryphal documents. All must arise from ark challenge. The objective of this point is to unify the criterion of significant discrepancy for the following articles, especially for the simplified declaration regime and the exclusions for significant discrepancies. This article is amending the General Procedure Law beyond its use for the simplified regime.
The suspension of 120 days of the prescription period will also be eliminated, in favor of the taxpayer, when Arca notified actions near its expiration.
Simplified earnings regime armor
In relation to the simplified earnings regime, the Government said that those who adhere to this new system will be “armored forever.” Citizens who opt for this modality will remain exempted to inform your assets, one of the obligations that most administrative burden implies in the general regime. In return, the declaration will be prepared from the information that already works in the possession of the Tax Administration, complemented by data provided by the taxpayers themselves or third parties.
To access the regime, revenues and assets must be up to $ 1 billion and $ 10,000 million, does not reach “large taxpayers.”
Regarding this new modality, Pazo said: “In the extreme example, if during a fiscal year a person buys five departments, ARK He will only charge you Profit for what you have billedless deductible consumption. With this law, we are guaranteeing that no future administration can pursue them”He said.
“It’s simple, You adhere, pay and careless. No one is going to look for you for the savings you earned, because they are just yours, ”he closed.
Article 39 of the project “establishes the liberatory effect of the payment, if the content of the affidavit proposed by ARCA is accepted and the payment is made in term; except that income has been omitted.” In this way, you want to simplify the process of comings and turns between the statements made by the Treasury and the taxpayer’s adjustments, so that it is effectively released by providing its Final compliance by which the liberatory effect will obtain. In turn, Arca will not be able to claim later on that tax for the period covered by the declaration.
The accuracy of the affidavit and non -prescribed VAT declarations is also presumed unless arca verifies important discrepancies between the document and the information available in their systems. However, if the difference is rectified and entered, the presumption is maintained.
This regime was announced in May by the Government and aims to facilitate the procedures and reduce the obligations for those who already operate within the formal circuit of the economy.
The initiative proposes a transformation in the way in which the tax is determined and liquidated. The new model Stop demanding data on heritage and the personal consumption of taxpayers and focuses exclusively on invoiced income and deductible expenses.
“We are not going to require more information about consumption or heritage. Personal consumption will not go through Ark anymore,” Pazo said during the official presentation.
As of June, the people achieved will be able to choose this modality, which will govern fiscal period 2025, which begins on that same date and ends in the middle of the following year. As explained from the agency, at the expiration planned for May 2026, each user will be able to Enter your profile on the Arca websiteverify the amount that the system has calculated, and Decide if you accept it, pay it or modify it, depending on the data you have available.
Reforms to the Civil and Commercial Code
Another of the reforms that the government in this project seeks to modify the Civil and Commercial Code. In the first place, it plans to unify the prescription periods in provincial, municipal and CABA tax matters, which will be governed by the provisions of the National Fiscal Procedure Law.
The Civil and Commercial Code currently provides for the delegation to each province and municipality so that it can establish the prescription periods that consider tax. With this change This local power is eliminated and the deadlines will be governed by the National Fiscal Procedure Law.
On the other hand, it will reduce the prescription period from 10 to 5 years in matters of social security and social works. This point aims to encourage taxpayers compliance by reducing deadlines to extinguish the actions of the treasury for those who fulfill their obligations in term. That is, the periods in which taxpayers in social security taxpayers can be reduced and retroactively reduced.
Source: Ambito
