ARCA makes progress in closing claims for inspections that were included in the money laundering

The people who entered the bleach and they took advantage to include assets and accounts that had been “discovered” by the former AFIP before the planthey will be able to resolve their case, it is assumed that shortly, based on an internal instruction from the Customs Collection and Control Agency (ARCA).

Technically they are cases of inspections and ex officio determinations opened by the former AFIP. The organization headed by Juan Pazo established the internal criteria to finish regularizing the situation of the taxpayer covered by what is known as “fiscal cap.”

The “cap” is a benefit included in the asset externalization plan that It prevents ARCA from being able to claim taxes from the past that it assumes are associated with the assets that a person declared.

If the former AFIP had made an ex officio determination to a taxpayer, for example, because had not declared an account abroad, In addition to the Personal Property Tax, there are a dozen other taxes you could claim that were not paid in the past. With laundering, he was able to regularize the account and avoid paying the associated taxes.

Martin Carantapartner of the Lisiki, Litvin y Asociados firm, points out that “for open cases in the procedure of Inspections, verifications and ex officio determinations that are regularized through the laundering of Law 27,743, at the end of 2024, the Collection Agency (ARCA) issued a work guideline with the operating procedure so that these cases can be finalized, downloading the files for regularization carried out through money laundering.”

“Thus, some inspections, verifications and cases in Official Determinations They may be closed by charging against the omitted tax obligation the benefits of Law 27,743, art. 34, paragraphs c) and d)”says the tax advisor.

What the money laundering law says about the tax cap

In it subsection “C” of article 34 the standard indicates that They are released from the payment of taxes that had been omitted to be paid and that originated from the assets declared in the regime, as well as the respective accessory obligations:

• Income Taxes, Tax on undocumented outflows, Tax on Minimum Presumed Income, Tax on the Transfer of Properties of Natural Persons and Undivided Estates and Tax on Credits and Debits in Bank and Other Operational Accounts, with respect to regularized assets and on the funds that they would have used to acquire these assets.
• Internal Taxes and Value Added Tax that may apply on the operations that originated the funds with which the regularized asset was acquired or on the cash funds that are regularized.
• Taxes on Personal Property, the Solidarity and Extraordinary Contribution to help mitigate the effects of the pandemic established by law 27,605 and the Special Contribution on the Capital of Cooperatives, with respect to the tax caused by the increase in taxable assets, property subject to tax or taxable capital, as applicable, for an amount equivalent in pesos to the holdings and/or assets declared.
• The taxes mentioned in the preceding paragraphs that may be owed for the fiscal periods prior to the one ending on December 31, 2023, inclusive, for the assets regularized under this Asset Regularization Regime

And in the subsection “D” of the same article 34 clarifies:

• Subjects who regularize assets that they possessed on the Regularization Date, added to those declared in the respective sworn statements for the years ending up to December 31, 2023, inclusive, will have the benefits provided for in the previous sections, for any property or possession that they had owned prior to December 31, 2023 and had not declared it.

Now the cases can be closed

Caranta points out that, “until now, discharges and/or closures were operationally impossible to carry out” and, therefore, “Surely, in the coming days, taxpayers who made use of the benefits of money laundering in these procedures will have news in their electronic tax address.”

“An important fact is that the use of the benefits of art is not yet planned. 35 of Law 27,743,” warns the tax official. This point refers to the income of the third category of the Income Tax Law. Business income.