The AFIP froze, under the label of embargo, which are not legal embargoes, the money in taxpayers’ bank accounts for the debts they had, from social security obligations.
The problem was that the taxpayer was not allowed to pay his debt with that money. This had to obtain external financing or resort to borrowing money to pay that debt. This caused the bankruptcy of many taxpayers, which did not allow them the normal daily operation of the company. This problem, practical and daily, had been beating in all the private sectors, from SMEs to small premises for whom it is impossible to obtain external resources.
The real and true problem is that the companies found out that they could not use their bank accounts, and much less, their money deposited there, through their own banks and not AFIP. The organization arbitrarily froze the funds, it does not take the money from you, and no type of operation, that is, your money remains, a limbo.
These measures caused, in most cases, not being able to obtain external financing, not being able to pay salaries or social charges, and in the worst case, not allowing the company to continue operating.
It was requested that the AFIP should be allowed, immediately, within 48 hours, to take the money from the account and collect the debt with it and allow the company to continue banking operations and NOT block its bank account.
The company or the taxpayer must use the money from the seized accounts to settle the debt with the collection agency, as long as the amount is necessary.
Notwithstanding this, the AFIP must notifypreviously through electronic window to debtors taxpayers and comply with the ordinary procedures of justice and tax law.
What is required by law?
It is simply a court order where a commercial court with the judge’s order in charge of the same, it invites you for a period of 5 business days to answer what AFIP is asking for. Of course, the request is to settle a debt that a commercial company or a natural person owes.
How come to this commandment?
The AFIP through the electronic window in the portal of your tax code, calls for payment of debt set within 48 hours or 15 days depending on the breach. These notices, after not being attended or settled, the legal department of each AFIP office, depends on the taxpayer’s domicile, prepares a debt slip for non-payment (art. 92 law 11,683) and prepares the lawsuit and asks to a commercial judge an order to seize bank accounts.
The judicial summons arrives, what do I do?
You receive the seizure order accompanied by a lawsuit. First, you have to look at the official who signed the lawsuit, the lawyer who executes you. Generally, this body of lawyers is a clausus number where 4 to 6 tax attorneys work per AFIP dependencyleave their cell phone and email to be contacted.
In the bill of debt, you already have clear, the tax, identified with a number, for example: VAT is number 30, the filing date of the DDJJ and the due date of the debt. But, you need one more date, what is it?, the filing date of the lawsuit. Where do I get it? That’s why they leave their data, you should ask the officer for the date, unless they write it with a stamp on the warrant, but they rarely put it.
A summons has 3 components that if you don’t pay it, this doesn’t end:
- The capital, which is identified with the tax by a number, VAT is the number 030 for example.
- compensatory interest. Identified with the number 051. This is from the presentation of the DDJJ to the payment.
- punitive interest. Identified with the number 094. That is from the filing of the lawsuit until the day you pay the debt.
Once you have the ticket and you know the amount of your debt and for what concepts, and you manage to have communication with the officer who notified you, you have to pay the debt with its three components (plus AFIP attorney fees).
This is the procedure that corresponds by law and that we must enforce as taxpayers.
Lawyer Specialist in Labor Law. President of APREA.
Source: Ambito
