CRIMINAL REGIME Law 26,735 Amendment to Act No. 24,769 Sanctioned: December 22, 2011. Promulgated: December 27, 2011. The Senate and Chamber of Deputies of the Argentine Nation assembled in Congress, etc. sanction with force of Law:
ARTICLE 1 — Replace article 1 of Law 24,769 and its amendments, with the following:
Article 1: He shall be repressed with imprisonment of two (2) to six (6) years by means of misleading statements, malicious concealments or any other ardid or deceit, either by action or by omission, evadiere total or part payment of taxes to the national Fisco, to the provincial Fisco or to the Autonomous City of Buenos Aires, provided that the amount evaded exceeds the sum of four hundred thousand pesos ($400,000)
ARTICLE 2 — Replace article 2 of Law 24,769 and its amendments, with the following:
Article 2: The penalty shall be three (3) years and six (6) months to nine (9) years ' imprisonment, when any of the following assumptions shall be verified in the case of article 1:
(a) If the amount evaded exceeds the sum of four million pesos ($40,000);
(b) If the person or persons involved have intervened to conceal the identity of the true bound subject and the amount evaded exceeds the sum of eight hundred thousand pesos ($80,000);
(c) If the obligation fraudulently uses exemptions, deductions, deferrals, release, reductions or any other type of tax benefits, and the amount evaded by that concept will exceed the sum of eight hundred thousand pesos ($80,000);
(d) If it has mediated the total or partial use of invoices or any other equivalent, ideological or materially false document.
ARTICLE 3o — Replace article 3 of Law 24,769 and its amendments, with the following:
Article 3: He shall be repressed with imprisonment of three (3) years and six (6) months to nine (9) years the obligation, through deceptive statements, malicious concealments or any other ardid or deceit, to take unduly advantage of refunds, recupiers, returns or any other national, provincial, or corresponding subsidy to the Autonomous City of Buenos Aires of a tax nature provided that the amount of what is perceived exceeds the sum of four hundred thousand dollars annually.
ARTICLE 4o — Replace article 4 of Law 24,769 and its amendments, with the following:
Article 4: It shall be repressed with imprisonment from one (1) to six (6) years which, through deceptive statements, malicious concealments or any other ardid or deceit, either by action or by omission, obtains a recognition, certification or authorization to enjoy an exemption, degravation, deferral, release, reduction, refund, return or return to the national, provincial or Autonomous City of Buenos Aires.
ARTICLE 5o — Replace Article 6 of Law 24,769 and its amendments with the following:
Article 6: He shall be repressed with imprisonment of two (2) to six (6) years the agent of retention or perception of national, provincial or Autonomous City of Buenos Aires, which shall not deposit, in whole or in part, within the ten (10) administrative working days of expiry of the term of entry, the tax retained or perceived, provided that the amount not entered exceeds the sum of forty thousand pesos ($40,000) for each month.
ARTICLE 6o — Replace article 7 of Law 24,769 and its amendments, with the following:
Article 7: He shall be repressed with imprisonment of two (2) to six (6) years, which by deceitful statements, malicious concealments or any other ardid or deceit, either by action or by omission, evadiere partial or totally to the national, provincial or Autonomous City of Buenos Aires, the payment of contributions or contributions, either jointly, corresponding to the system of social security, provided that the sum of eighty thousand exceeds.
ARTICLE 7o — Replace article 8 of Law 24,769 and its amendments, with the following:
Article 8: The prison to be applied shall be raised from three (3) years and six (6) months to nine (9) years when any of the following assumptions shall be verified in the case of Article 7:
(a) If the amount evaded exceeds the sum of four hundred thousand pesos ($400,000), for each month;
(b) If the person or persons involved have intervened to hide the identity of the true bound subject and the amount evaded exceeds the sum of one hundred and sixty thousand pesos ($ 160,000).
ARTICLE 8o — Replace article 9 of Law 24,769 and its amendments, with the following:
Article 9: The employer shall be repressed with imprisonment of two (2) to six (6) years, which shall not deposit in whole or part within ten (10) administrative working days of the expiration of the term of entry, the amount of the contributions retained to his dependents, provided that the amount not entered exceeds the sum of twenty thousand pesos ($20,000) per month.
Identical sanction will have the agent of retention or perception of the resources of social security that does not deposit in whole or in part, within ten (10) administrative working days of the end of the income period, the amount retained or perceived, provided that the amount not entered exceeds the sum of twenty thousand pesos ($20,000) per month.
The Federal Public Income Administration or the provincial collection agency or the one for the Autonomous City of Buenos Aires shall, through the corresponding technical and computer means or in the relevant applicants, provide the possibility of payment separately and independently of the other employer ' s contributions, of the contributions retained by the employer to its dependents and of the retentions or perceptions of the agents obliged with respect to the resources of social security.
ARTICLE 9o — Replace article 10 of Law 24,769 and its amendments, with the following:
Article 10: The person who has learned of the initiation of an administrative or judicial procedure for the determination or collection of tax obligations or contributions and contributions of the national, provincial or Autonomous City of Buenos Aires social security, or arising from the application of pecuniary sanctions, causes or aggravates insolvency, his or her own or others, shall be punished with imprisonment from two (2) to six (6) years, frustrating in whole or in part the fulfilment of such obligations.
ARTICLE 10. - Replace article 11 of Law 24,769 and its amendments, with the following:
Article 11: It shall be repressed with imprisonment of two (2) to six (6) years which through false registrations or proofs or any other ardid or deceit, simulates the total or partial payment of tax obligations or of resources of national, provincial or Autonomous City of Buenos Aires social security, or derived from the application of pecuniary sanctions, be their own or third party obligations.
ARTICLE 11. - Replace article 12 of Law 24,769 and its amendments, with the following:
Article 12: It shall be repressed with imprisonment of two (2) to six (6) years which in any way removes, suppresses, conceals, adulterare, modifys or disables the records or documentary or computer supports of the national, provincial or Autonomous City of Buenos Aires, concerning the tax obligations or the resources of social security, with the purpose of concealing the real fiscal situation of an obligation.
ARTICLE 12. - Incorporate as article 12 bis of Law 24,769 and its amendments, the following:
Article 12 bis: It shall be repressed with imprisonment from one (1) to four (4) years, to modify or adulterate computer systems or electronic equipment, supplied or approved by the national, provincial or Autonomous City of Buenos Aires, provided that such conduct is liable to cause harm and does not result in a more severe crime.
ARTICLE 13. - Incorporate into article 14 of Law 24,769 and its amendments, the following paragraphs:
Where the criminal acts provided for in this Act have been carried out in the name or with the intervention, or for the benefit of an ideal person, the following sanctions shall be imposed on the entity jointly or alternatively:
1. Fine of two (2) to ten (10) times of the verified debt.
2. Total or partial suspension of activities, which in no case may exceed five (5) years.
3. Suspension to participate in State competitions or tenders for public works or services or in any other activity linked to the State, which in no case may exceed five (5) years.
4. Cancellation of the personry, when created only for the purpose of the commission of the offence, or such acts constitute the main activity of the entity.
5. Loss or suspension of state benefits.
6. Publication of an extract from the conviction at the expense of the person of ideal existence.
In order to graduate these sanctions, judges will take into account the failure to comply with internal rules and procedures, the failure to monitor the activity of the perpetrators and participants, the extent of the damage caused, the amount of money involved in the commission of the crime, the size, nature and economic capacity of the legal person.
Where it is essential to maintain the operational continuity of the entity or of a particular work or service, the penalties provided for in subparagraph 2 and 4 shall not apply.
ARTICLE 14. - Replace article 16 of Law 24,769 and its amendments, with the following:
Article 16: The person obliged to regulate his or her situation spontaneously, in compliance with the obligations evaded, shall be exempt from criminal liability provided that his or her submission is not due to an inspection initiated, observation of part of the taxation or complaint filed, which is directly or indirectly linked to him.
ARTICLE 15. - Replace article 18 of Law 24,769 and its amendments, with the following:
Article 18: The collection agency shall make a complaint upon the issuance of the determination of the tax or administrative debt to the challenge of the debt determination records of social security resources, even if the respective acts are appealed.
In cases where the administrative determination of the debt is not appropriate, the relevant complaint shall be made immediately upon the administrative conviction of the alleged commission of the wrongful act.
When the criminal complaint is made by a third party, the judge shall refer the background to the relevant collection agency so that it immediately commences the debt verification and determination procedure. The collection agency shall issue the administrative act referred to in the first paragraph within a period of one hundred and twenty (120) administrative working days, which may be extended to a well-founded requirement of that agency.
ARTICLE 16. - Refer to article 19 of Act No. 24,769 and its amendments.
ARTICLE 17. - Replace article 20 of Law 24,769 and its amendments, with the following:
Article 20: The formulation of the criminal complaint does not suspend or prevent the conclusion and resolution of the procedures for the determination and execution of the tax debt or of the resources of social security, or of the administrative, administrative or judicial remedies that are filed against the resolutions contained therein.
The administrative authority shall refrain from applying sanctions until the final judgement is handed down at criminal headquarters. In this case, the provisions of article 74 of Act No. 11.683, which was ordained in 1998 and its amendments or similar rules of local jurisdictions, shall not apply.
Once the criminal judgement is final, the administrative authority shall apply the appropriate penalties, without altering the statements of facts contained in the court ruling.
ARTICLE 18. - Replace article 22 of Law 24,769 and its amendments, with the following:
Article 22: In respect of the national taxes for the application of this law in the area of the Autonomous City of Buenos Aires, the national justice in the tax penalty shall be competent, and the jurisdiction of the jurisdiction in the economic criminal matters shall be maintained in the cases that are pending before it. With regard to the remaining jurisdictions of the country, federal justice will be competent.
In respect of local taxes, the respective provincial judges or the Autonomous City of Buenos Aires will be competent.
ARTICLE 19. - Add as the last paragraph of article 76 bis of the Criminal Code:
Article 76 bis:...
Nor shall the suspension of trial be carried out in respect of the illicits repressed by Laws 22,415 and 24,769 and their respective amendments.
ARTICLE 20. - Contact the National Executive.
IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE TWENTY DAYS OF THE TWO YEAR DOS MIL ONCE.
— REGISTRATE BAJO #26.735 —
LOVE BOUDOU. - JULIAN A. DOMINGUEZ. - Gervasio Bozzano. — Juan H. Estrada.
