Tax Procedures Law Nro. 11.683 - Modification - Full Text Of The Norm

Original Language Title: PROCEDIMIENTOS FISCALES LEY NRO. 11.683 - MODIFICACION - Texto completo de la norma

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FISCAL PROCEDURES Law 26.044 Amend Act No. 11.683, which was ordained in 1998 and its amendments. Sanctioned: June 8, 2005 Partly promulgated: July 5, 2005

The Senate and Chamber of Deputies

of the Argentine Nation gathered in Congress,

etc.

Law:

ARTICLE 1 Amend Act No. 11.683, which was ordained in 1998 and its amendments, as follows:

I) Insert following the sixth paragraph of Article 3, the following text:

"In the cases contemplated by the preceding paragraph, when the Federal Public Income Administration, an autonomous entity within the Ministry of Economy and Production, has knowledge, through specific data collected in accordance with its powers of verification and control, of the existence of a domicile or residence other than the fiscal domicile of the responsible, may declare it, by means of a well-founded decision, as an alternative tax domicile, that, except for proof to the validity of its veracity. This, without prejudice to the validity of the notifications made in the tax office of the person responsible. In such cases, the administrative judge of the fiscal domicile of the responsible person will maintain his or her jurisdiction would originate."

II) Enter the following article:

"Article...: It is considered electronic tax address to the secure, personalized, valid and optional computer site registered by taxpayers and responsible for the fulfillment of their tax obligations and for the delivery or receipt of communications of any nature. Its constitution, implementation and change will be made in accordance with the forms, requirements and conditions established by the Federal Public Income Administration, who will have to evaluate the compliance of the above conditions and the feasibility of its technological implementation in relation to taxpayers and officials. This domicile will produce in the administrative sphere the effects of the constituted fiscal domicile, and all notifications, sites and communications that are carried out there are valid and fully effective."

III) Enter the following article:

"Article ...: Establish a binding consultation regime.

The consultation shall be submitted prior to the occurrence of the imponible act or within the time limit for its declaration in accordance with the regulations established by the Federal Public Income Administration, and must be answered within a time limit that shall not exceed the NOVENTA (90) days.

The submission of the consultation shall not suspend the course of the deadlines or justify the failure of the parties to comply.

The response that will be linked to the Federal Public Income Administration, and to the consultants, had not altered the background circumstances and data provided in the opportunity to evacuate the consultation.

Consultants may lodge against the act that evacifies the consultation, an appeal filed with the Ministry of Economy and Production, within the ten (10) days of notification. Such a remedy shall be accorded to the sole devolutionary effect and must be submitted to the staff member who makes the appeal.

The responses to the consultants will be public in nature and will be published according to the means determined by the Federal Public Income Administration. In such cases, any identifier of the consultant will be deleted."

IV) Insert the following text:

"In the same conditions as the previous paragraph, the partners of irregular or de facto societies. They will also be responsible, where appropriate, for the solidarity partners responsible in accordance with common law, for the tax obligations that correspond to the companies or legal persons that represent or integrate them."

(V) Replace the text of article 8 (b) with the following:

"b) Without prejudice to the provisions of the preceding paragraph and in general, the trustees of the preventive examinations and bankruptcies that do not make the necessary arrangements for the determination and subsequent entry of the taxes owed by those responsible for the periods prior to and after the opening of the contest or bankruptcy, according to the case; in particular, if within the QUINCE (15) days of acceptance of the charge in the public record,

VI) Incorporate as the last paragraph of article 17, the following text:

"When the retention or perception agents have practiced the corresponding retention or perception — they have submitted statements of determination or informational affidavits of their situation in the face of the levy in question or, alternatively, the Federal Public Income Administration, verify the retention or perception practiced through the relevant certificates, shall not proceed to the application of the procedure provided for in articles 16 and following of this law, sufficing the simple intimation of the claims."

VII) Replace article 18 (f), (g) and (h) with the following:

"c" The differences between the production considered by the taxpayer for tax purposes taking into account the initial and final stocks and the information obtained by relay carried out by satellite image, previously assessed on official prices determined for export or based on market prices in which the taxpayer is accustomed to operating, represent:

(1) In the profit tax:

Net gains determined by an amount equivalent to the production differences in the amount of capital increase, plus a TEN per cent in the amount of rent arranged or consumed in non-deductible expenses.

(2) In the value added tax:

Amounts of omitted sales, determined by the sum of the concepts resulting from the preceding point.

The payment of the tax under these conditions will not generate any tax credit.

(3) In taxes on personal property and presumed minimum profit:

Goods of the computable asset.

It is presumed, without admitting evidence to the contrary, that the estimated taxable differences correspond to the fiscal year in which the Tax Administration had verified the differences in production.

The sales differences referred to in point 2, will be attributed to each of the calendar months covered in the business period, prorating them on the basis of the encumbered and exempted sales that had been declared or registered, for each of those months.

(f) Unjustified property increases represent:

(1) In the profit tax:

Net gains determined by an amount equivalent to unjustified property increases, plus a TEN per cent (100 per cent) for rent arranged or consumed in non-deductible expenses.

(2) In the value added tax:

Missing sales amounts determined by the sum of the concepts resulting from the preceding point.

The payment of the tax under these conditions will not generate any tax credit.

(3) The method set out in point 2 will apply to appropriate internal tax items.

(g) Bank deposits, duly debushed, that exceed the declared sales and/or income of the period, represent:

(1) In the profit tax:

Net gains determined in the amount equivalent to the differences in deposits in the amount of property increase, plus a TEN per cent in the amount of rent arranged or consumed in non-deductible expenses.

(2) In the value added tax:

Amounts of omitted sales, determined by the sum of the concepts resulting from the preceding point.

The payment of the tax under these conditions will not generate any tax credit.

(3) The method set out in point 2 will apply to appropriate internal tax items.

(h) The amount of remuneration paid to staff in respect of undeclared dependency, as well as undeclared wage differences, represents:

(1) In the profit tax:

Net gains determined in the amount equivalent to undeclared remuneration in the form of an increase in property, plus a TEN per cent in the amount of rent arranged or consumed in non-deductible expenses.

(2) In the value added tax:

Amounts of omitted sales, determined by the sum of the concepts resulting from the preceding point.

The payment of the tax under these conditions will not generate any tax credit.

(3) The method set out in point 2 will apply to appropriate internal tax items.

The sales differences referred to in points 2 and 3 of this subparagraph and the preceding subparagraphs (f) and (g) shall be attributed to each of the calendar months covered in the commercial period in which such differences are found, prorating them according to the taxed and exempted sales that have been declared or registered."

VIII) Incorporate as second paragraph of article 28, the following text:

"The authority set forth in the preceding paragraph may be extended to those responsible listed in Article 6 of this Law, in accordance with the requirements and conditions established by the Federal Public Income Administration, in all cases, subject to substance, of the procedure provided for in Articles 16 and below."

IX) Enter the following article 32, the following article:

"Article...: The constitution, extension, modification, substitution, cancellation and termination of guarantees in security of tax obligations of any nature and of its interests, fines and other accessories, as well as other acts or operations that so require it, may be made by electronic or magnetic means that reasonably ensure the authorship and unalterability of them, in the forms, requirements and conditions established by the Federal Public Income Administration".

X) Incorporate as the third paragraph of article 33, the following text:

"You can also implement and regulate regimes of control and/or account payments, in the provision of industrialization services, as well as the ways and conditions of the withdrawal of goods from industrial establishments."

XI) Incorporate as article 35 (g), the following text:

(g) Authorize, by order of an administrative judge, its officials to act in the exercise of their powers, as buyers of goods or owners of works or services and to establish compliance by the sellers or locators with the obligation to issue and deliver invoices and vouchers equivalent to those documenting the respective operations, in the terms and with the formalities required by the Federal Public Income Administration. The administrative judge ' s order must be based on the fiscal record that the sellers and locators obtain in the Federal Public Income Administration.

Once the authorized officials are identified as such to the taxpayer or responsible, if the acquired goods or services have not been consumed, the operation will be cancelled and, where appropriate, the invoice or document issued. If the removal of such proofs is not possible, the relevant credit note will be issued.

The finding of staff members shall be subject to the formalities provided for in the second paragraph of subparagraph (c) above and in article 41 and, where appropriate, shall serve as the basis for the application of the sanctions provided for in article 40 and, if appropriate, as stipulated in the preceding paragraph.

In the exercise of the functions provided for in this paragraph, officials shall be relieved of the duty provided for in article 10."

XII) Please enter the following article:

"Article...: In the course of the verification and at the request of the acting inspection, those responsible may rectify the affidavits submitted in due course, according to the charges and/or credits arising from it.

In such cases, the powers of the Federal Public Income Administration will not be inhibited to determine the taxable matter that ultimately results."

XIII) Incorporate as the first paragraph of the article added following article 38, the following text:

"The omission to present the affidavits of information provided for in the taxpayer's own or responsible information regimes, or of third-party information, established by general resolution of the Federal Public Income Administration, within the time limits established for this purpose, shall be sanctioned dewith no prior requirement con with a fine of up to PESOS CINCO MIL ($ 5,000), which shall be elevated to PESOS DIEZ

The procedure will follow the provisions of the second paragraph of article 38. If within the time limit of QUINCE (15) days from the notification of the Federal Public Income Administration the offender shall submit the omitted affidavit and voluntarily pay the fine, it shall be reduced in full right to an equivalent amount up to UNO BY SCIENTO (1%) of its net assets at the end of the last fiscal year, assessed according to the rules of the tax on personal property or in its case of the tax on profit. This amount cannot in any case exceed the amounts set out in the preceding paragraph. If the offender does not submit a sworn statement of the tax, the net assets arising from the last closed balance shall be taken as the basis for the calculation of the preceding paragraph at the time of the notification. The Federal Public Income Administration shall establish the form and time limit for the accreditation of net assets, the basis for the calculation of the fine at the time of reporting the payment. "

XIV) Please enter the following article in the following article:

"Article ...: In the cases of the article added following article 38, article 39 and its addition, the offence shall also be considered consummated when the formal duty in question, by the responsible, is not fulfilled in a comprehensive manner, hindering the Federal Public Income Administration in a medium or immediate manner, the exercise of its powers of determination, verification and control. "

XV) Replace the text of item (b) in article 40 with the following:

"b) Do not carry registrations or annotations of your acquisitions of goods or services or of your sales, or of the services of industrialization, or, if carried, be incomplete or defective, in violation of the forms, requirements and conditions required by the Federal Public Income Administration. "

XVI) Please enter the following article in the following article:

"Article ...: In cases where the possession, transfer or transport of goods or goods is detected without meeting the seizures provided for in Article 40 (c) and (e) of this Law, the officials or agents of the Federal Public Income Administration shall immediately call the security force with jurisdiction where the alleged infringement has been detected, who shall implement the procedure for the application of the following preventive measures:

(a) Interdiction, in which case the owner, carrier, holder or accrediter shall be appointed as depositary at the time of the fact;

(b) Kidnapping, in which case a third person must be appointed depositary.

In all cases, the security personnel summoned, in the presence of DOS (2) skilled witnesses calling for the act, shall inform the alleged offender of the forecasts and obligations established by civil and criminal laws for the depositary, if any, if necessary, to have the necessary deposit and transfer measures to ensure good conservation, in accordance with the nature and characteristics of the same. "

XVII) Please enter the following article:

"Article ...: For the purpose of applying the preventive measures provided for in the article added following the article added after article 40, as well as the confiscation of the goods, the provisions of the previous article shall apply, without prejudice to the provisions of this article.

For this purpose, where appropriate, an inventory of the goods will be attached to the check record detailing the state in which it is located, which must be made together with the required security force personnel and the DOS (2) skilled witnesses who have been summoned for this purpose.

In the event of verifying reasons of urgency that require it, the hearing of discard must be set within the CUARENTA and OCHO (48) hours of effectivizing the preventive measure. The record shall be signed by the actuators and notified to the person responsible or legal representative of the same and witnesses involved in the case. The administrative judge may, at the time of settling, dispose of the confiscation of the goods or revoke the measure of kidnapping or interdiction. If not, a communication shall be sent to the respective security force as a matter of urgency in order to ensure that the goods subject to the proceedings are returned or released immediately in favour of the person in a timely manner, who may not be required to pay any expense. In the event that the measures are confirmed, the accused shall be responsible for all the expenses incurred by them. "

XVIII) Replace the first, second and third paragraph of article 49 with the following:

"If a taxpayer rectifies his or her affidavits before correcting the hearings of article 17 and is not reoffending in the infractions of article 46 or in that of the article added to it, the fines of these last articles and that of article 45 will be reduced to UN THIRD (1/3) of its legal minimum.

When the fiscal claim was accepted once the hearing was taken, but before the expiration of the first term of QUINCE (15) days agreed to answer it, the fine of articles 45, 46 and corresponding, that of the article added to its continuation, except recidivism in the commission of the offences provided for in the last two articles, will be reduced to DOS TERCIOS (2/3) of its legal minimum.

In the event that the official determination of the Federal Public Income Administration, an autonomous entity within the Ministry of Economics and Production, was consented to by the person concerned, the fine applied to him on the basis of articles 45, 46 and, if appropriate, that of the article added to it, not mediating the recidivism referred to in the preceding paragraphs, shall be reduced in full to the legal minimum. "

XIX) Replace the text of article 65 (d) with the following:

"d) The statute of limitations shall also be suspended for the application of penalties from the time of the formulation of the criminal complaint established in article 20 of Act No. 24,769, for the alleged commission of some of the offences established in the Act and to the OCHENTA SCIENTA (180) days after the time when the court judgement is established in the respective criminal case. In addition, the course of the limitation of the Fisco's actions and powers shall be suspended to determine and demand the payment of the taxes, as well as to apply sanctions, from the moment the procedure provided for in article 19 of Law 24,769 is initiated by the dictation of the respective ruling and even the OCHENTA (180) days after the notification to the competent Federal Public Income Administration, by the Ministry. "

XX) Enter the following article:

"Article ...: The course of the limitation of the actions and powers of the Fisco shall be suspended by CIENTO VEINTE (120) days to determine and demand the payment of the taxes, governed by this law, and to apply and enforce the fines, from the date of notification of the hearing of the procedure of determination of office or of the instruction of the corresponding summary, when it is the last period of reporting to the respective semesters are prescribed and produced. "

XXI) Incorporate as article 68 (c), the following text:

"c) By waiver of the correct term of the current statute of limitation, in which case the new term of the statute of limitation shall begin to run from 1 January following the year in which the circumstances occurred. "

XXII) Please enter the following article:

"Article.: The resolution that provides for the confiscation of the goods subject to kidnapping or interdiction shall be appealed within the THREE (3) days by administrative appeal to the senior officials designated by the Federal Public Income Administration, who shall be issued within a period not exceeding TEN (10) days. In case of urgency, the time limit will be reduced to CUARENTA AND OCHO (48) hours of appeal. In its case, the decision to resolve the appeal may order the depositary of the confiscated assets to transfer them to the Ministry of Social Development to meet public welfare needs, in accordance with the regulations in this regard. "

XXIII) Enter the following article:

"Article ...: The resolution referred to in Article 77 shall be appealed by appeal to the Federal Capital Tax Courts and Federal Courts in the rest of the territory of the ARGENTINA REPUBLIC, which shall have suspensive effect on the confiscation of the goods with the maintenance of the preventive measure of kidnapping or interdiction.

The petition must be filed and founded in administrative headquarters, within the THREE (3) days of notification of the resolution. Verified compliance with the formal requirements, within the VEINTICUATRO (24) hours of the appeal, the relevant parts should be raised to the competent judge under the provisions of the Code of Criminal Procedure of the Nation NaciónLaw No. 23,984., which will be of subsidiary application, while not opposing this law.

The judge's decision will be appealable to the only devolutionary effect. "

XXIV) Incorporate as subparagraph

(e) of the first paragraph of Article 92, the following: “(e) Pendence of resources having suspensive effect.”

XXV) Replace the sixth paragraph of article 92 with the following:

"The payments made after the commencement of the trial shall not be able to found exception. Accredited the same in cars will file or reduce the amount demanded with costs to those executed. The same treatment shall be applied to mispaid and unreported payments by the taxpayer or responsible in the manner established by the Federal Public Income Administration, in which case it shall be exempted from the costs if it were the first fiscal execution initiated as a result of such action.

XXVI) Incorporate as the last paragraph of article 92, the following text:

"Financial and third-party entities shall transfer the total amount of liquid shipments to the court deposit bank of the jurisdiction of the court, to the concurrence of the total amount of the debt ballot, within the DOS (2) immediate working days following the notification of the order issued by the judge.

The fees or expenses required by such an operation shall be borne in full by the taxpayer or responsible and shall not be detracted from the amount transferred.

XXVII) Replace the first paragraph of the first article incorporated after article 92, with the following text:

"Article ...: The financial entities, as well as the other natural or legal persons deposited with the goods, shall be liable in solidarity for up to the value of the good or the sum of money that may have been seized, when with prior knowledge of the embargo, they have permitted their lifting, and in particular in the following situations:"

XXVIII) Incorporate as article 100 (g), the following text:

(g) For the computer communication of the administrative act in question in the forms, requirements and conditions established by the Federal Public Income Administration. Such notification shall be deemed to be improved by making available the file or record containing it, in the electronic tax address constituted by those responsible, provided that they have exercised the option of registering the same in the terms of the article without a number incorporated after article 3. "

XXIX) Replace the text of article 184, as follows:

"Article 184: When the term should not be proved or expired to plead, or the hearing held for the hearing of the case, in its case, the Public Prosecutor ' s Court shall pass the proceedings to pronounce judgment.

The lifting of the case to the respective Chamber shall be carried out within TEN (10) days of the completion of the stages indicated in the preceding paragraph.

The Chamber shall make the call for cars within the CINCO (5) or TEN (10) days that they have been elevated by the Instructor Vocal or have been in a state of sentencing, according to the cases provided for in articles 171 and 172 or 176, respectively, computing the terms established by article 188 from the termination of the call.

The judgement may be pronounced with the concurring vote of DOS (2) of the members of the Chamber, in the event of a stay or leave of the other Vocal member of the same.

The party in the trial shall pay for all the precautionary expenses and costs of the contrary, even if it has not requested it. However, the respective Chamber may, in whole or part, exempt from this responsibility the overcome litigant, provided that it finds merit to do so, expressing it in its pronouncement under the penalty of nullity of exemption. For the purposes expressed, the provisions governing the tariff of lawyers and prosecutors for representatives of the parties and their sponsors, as well as the respective tariffs for the interested experts, shall apply.

Where, in accordance with the powers of article 164, the Public Prosecutor ' s Court requalifies the penalty to be applied, the costs shall be imposed in the order caused. However, the Court may impose the costs on the National Fisco, where the criminalization of the appealed penalty is proved to be reckless or unjustified. "

ARTICLE 2 The statute of limitations provided for in subparagraph (c) and in the last paragraph of section 56 of Law 11.683, which was ordained in 1998 and its amendments ,introduced by Law 25,795,, shall be deemed to have been operated as at 31 December 2005 and shall be applicable to the terms of limitation that are in progress at the date of entry into force of this Act, to the extent that they have exceeded the time provided for in these rules. Article 3 The provisions of this Act shall enter into force on the day of its publication in the Official Gazette. ARTICLE 4 Contact the Executive.

IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE DAY OCHOES OF THE JULY OF THE YEAR DOS MIL CINCO.

_

EDUARDO O. CHANGE. A. GUINLE. . Eduardo D. Rollano. . Juan Estrada.