Changed The Law # 24.769.

Original Language Title: Modifícase la Ley Nº 24.769.

Read the untranslated law here: https://www.boletinoficial.gob.ar/#!DetalleNorma/10042159/20160703

REGIME PENAL tax regime PENAL tax law 26.735 amending the law No. 24.769. Adopted: 22 December 2011 promulgated: December 27, 2011 the Senate and Chamber of deputies of the Argentina nation gathered in Congress, etc. sanctioned with force of law: article 1º - replaced the article 1 of the 24.769 law and its amendments, by the following: article 1: shall be punished with imprisonment of two (2) to six (6) years the obligor that through misleading statements, malicious concealment or any other ruse or deception, by action or omission, evadiere total or partially the payment of taxes to the National Treasury , to the Treasury provincial or to the city autonomous of Buenos Aires, whenever the amount evaded exceeds the sum of four hundred thousand pesos ($ 400,000) by each tribute and by each exercise annual, even when is try of a tribute instant or of period fiscal bottom to a (1) year.
Article 2º - replace article 2 of the 24.769 law and its amendments, by the following: article 2: the penalty shall be three (3) years and six (6) months to nine (9) years in prison, when in the case of article 1º check any of the following cases: to) if the evaded amount exceeds the sum of four million pesos ($ 4,000,000); b) if been involved person or persons brought to hide the identity of the true obligated subject and the evaded amount exceeds the sum of eight hundred thousand dollars ($ 800,000); c) if the obligor fraudulently use exemptions, rebates, deferrals, releases, cuts or any other tax benefits, and the amount of evaded by such a concept exceeds the sum of eight hundred thousand dollars ($ 800,000); (d) if any mediated the total or partial use of invoice or any other equivalent, ideologically or materially false document.
Article 3º - replace article 3 ° of the 24.769 law and its amendments, by the following: article 3: shall be punished by imprisonment of three (3) years and six (6) months to nine (9) years the obligor that is unduly take advantage of refunds, recoveries, returns or any other national, provincial subsidies through misleading statements, malicious concealment or any other ruse or deception, , or corresponding to the city autonomous of Buenos Aires of nature tax provided that the amount of it perceived exceeds the sum of four hundred thousand pesos ($ 400,000) in an exercise annual.
https://www.boletinoficial.gob.ar/pdf/linkQR/VmYvZ3kzYUswMGRycmZ0RFhoUThyQT09 article 4 - replace item 4 ° of the law 24.769 and its modifications, by the following: article 4: will be liable to ordinary imprisonment from one (1) to six (6) years which through misleading statements, malicious concealment or any other ruse or deception, by action or omission, obtains recognition, certification or authorization to enjoy an exemption , rebate, deferral, liberation, reduction, returned, recovery or return tax to the Treasury national, provincial or of the city autonomous of Buenos Aires.
Article 5 °-replace is the article 6 ° of the law 24.769 and their modifications, by the following: article 6 °: will be repressed with prison of two (2) to six (6) years the agent of retention or of perception of tributes national, provincial or of the city autonomous of Buenos Aires, that not paid, total or partially, within them ten (10) days working administrative of defeated the term of income the tax withheld or collected, provided that the amount not entered exceeds the sum of forty thousand dollars ($ 40,000) per month.
Article 6 °-replace is the article 7 ° of the law 24.769 and their modifications, by the following: article 7 °: will be repressed with prison of two (2) to six (6) years the forced, that through statements misleading, occultations malicious or any other ruse or deception, is by action or by omission, evadiere partial or completely to the Treasury national, provincial or of the city autonomous of Buenos Aires the payment of contributions or contributions, or both jointly, corresponding to the system of social security, provided that the evaded amount exceeds the sum of eighty thousand pesos ($ 80,000) for each month.
Article 7th - replace article 8 24.769 law and its amendments, by the following: article 8: prison to apply will rise from three (3) years and six (6) months to nine (9) years when in the case of article 7 check any of the following cases: to) if the evaded amount exceeds the sum of four hundred thousand dollars ($ 400,000) , for each month; b) if been involved person or persons brought to hide the identity of the true obligated subject and the evaded amount exceeds the sum of one hundred sixty thousand pesos ($ 160,000).
Article 8º - replace article 9 of the 24.769 law and its amendments, with the following: article 9: shall be punished with imprisonment of two (2) to six (6) years the employer who not paid wholly or partly within the ten (10) business days of the expired income, the amount of the withheld contributions to their dependents, provided that the amount not entered exceeds the sum of twenty thousand dollars ($ 20,000) for each month. Identical sanction will have the agent retention or perception of resources of social security that not paid wholly or partly within the ten (10) business days of the income, the amount withheld or collected, provided that the amount not entered exceeds the sum of twenty thousand dollars ($ 20,000) expired for each month. The Administration Federal of income public or the body collector provincial or the corresponding to the city autonomous of Buenos Aires will enable, through them media technical e https://www.boletinoficial.gob.ar/pdf/linkQR/VmYvZ3kzYUswMGRycmZ0RFhoUThyQT09 computer corresponding or in them applications relevant, the possibility of the payment by separate and in form independent to the of them others contributions patron, of them contributions retained by the employer to their dependent and of them retentions or perceptions of them agents forced with regard to them social security resources.
Article 9º - article 10 of the law 24.769 and its amendments, replaced by the following: article 10: shall be punished with imprisonment of two (2) to six (6) years which having taken knowledge of the initiation of an administrative or judicial procedure to the determination or payment of tax obligations or contributions and contributions from the national social security provincial or of the autonomous city of Buenos Aires, or deriving from the application of fines, it provocare or agravare the insolvency, or self-employed, in whole or in part to frustrate the fulfillment of such obligations.
ARTICLE 10. -Replace article 11 of the law 24.769 and its modifications, by the following: article 11: shall be punished with imprisonment of two (2) to six (6) years simulare which through registration or false receipts or any other ruse or deception, the total or partial payment of tax obligations or resources of the social security national, provincial or of the autonomous city of Buenos Aires , or deriving from the application of fines, whether own or third party obligations.
ARTICLE 11. -Replace article 12 of the law 24.769 and its modifications, by the following: article 12: shall be punished with imprisonment of two (2) to six (6) years which in any way sustrajere, suprimiere, conceals, adulterare, modify or inutilizare records or media documentary or computer of the State Treasury national, provincial or of the autonomous city of Buenos Aires, related to tax obligations or social security resources , in order to conceal the real fiscal situation of a liable.
ARTICLE 12. -Merge as article 12 bis of the 24.769 law and its amendments, the following: article 12 bis: shall be punished with imprisonment of one (1) to four (4) years, which modify or adulterare computer systems or electronic equipment, supplied or approved by national, provincial Treasury or of the autonomous city of Buenos Aires, when such conduct is likely to cause harm and isn't a crime punishable more severely.
ARTICLE 13. -Incorporanse to article 14 of the 24.769 law and its amendments, the following paragraphs: when criminal acts provided for in this law may have been carried out on behalf or with the intervention, or for the benefit of a person of ideal existence, the following penalties will be imposed to the entity jointly or alternatively: 1. fine of two (2) to ten (10) times of verified debt. 2. total or partial suspension of activities, which in no case shall exceed five (5) years. 3. suspension for participation in contests or tender State of works or public services or any other activity linked to the State, which in no case shall exceed five (5) years. 4. cancellation of the personality, when it had been created for the sole purpose of the Commission of the offence, or https://www.boletinoficial.gob.ar/pdf/linkQR/VmYvZ3kzYUswMGRycmZ0RFhoUThyQT09

These acts constitute the main activity of the entity. 5. loss or suspension of those benefits state that is. 6. publication of an extract of the sentence at the expense of the person of ideal existence. To adjust these sanctions, the judges will take into account the breach of rules and internal procedures, the omission of supervision over the activity of authors and participants, the extent of the damage, the amount of money involved in the Commission of the offence, the size, nature and the economic capacity of the legal person. When it is necessary to maintain the operational continuity of the entity or of a work or service in particular, the penalties provided for by paragraph 2 and paragraph 4 shall not apply.
ARTICLE 14. -Replace article 16 of the law 24.769 and its modifications, by the following: article 16: the obligated subject that spontaneously regularized their situation, complying with the duties evaded, shall be exempt from criminal liability provided that its presentation does not occur following an initiated inspection, observation on the part of the Audit Division or complaint, which is linked directly or indirectly with him.
ARTICLE 15. -Replace article 18 of the law 24.769 and its modifications, by the following: article 18: body collector make complaint dictated once the determination of debt tax or determined at the Administrative Office challenging the proceedings of a determination of the resources of the social security debt, even when the respective acts found Challenger. In those cases in that not appropriate the determination administrative of the debt is will formulate immediately the relevant denounces, a time formed the conviction administrative of the alleged Commission of the made illicit. The criminal complaint is made by a third party, the judge shall refer background body collector corresponding to immediately give beginning to the procedure of verification and determination of debt. He body collector must issue the Act administrative that is concerns the first paragraph in a term of cent twenty (120) days business administrative, extendable to requirement founded of said body.
ARTICLE 16. -Repeal is the article 19 of the law 24.769 and their modifications.
ARTICLE 17. -Replace article 20 of the law 24.769 and its modifications, by the following: article 20: the formulation of the criminal complaint does not suspend or prevent the conduct and resolution procedures aimed at the determination and execution of the tax debt or social security, or that of the administrative resources, resources contentious administrative or judicial is not exceeded against relapses recovery in those resolutions. The authority administrative is refrain of applying sanctions until is dictated the sentence final in headquarters criminal. In this case shall apply the provisions of article 74 of the law 11.683, text ordered in 1998 and its amendments or similar rules of local jurisdictions. Firm once the criminal sentence, the administrative authority shall apply sanctions which correspond, without altering the statements of fact contained in the Court ruling.

https://www.boletinoficial.gob.ar/pdf/linkQR/VmYvZ3kzYUswMGRycmZ0RFhoUThyQT09 article 18. -Replace the 24.769 law article 22 and its amendments, by the following: article 22: connection of national taxes for the implementation of this law in the area of the autonomous city of Buenos Aires, will be competent national justice in criminal tributary, keeping competition of immunity in cases that are pending before the same economic criminal. With regard to the remaining jurisdictions of the country the federal courts shall have jurisdiction. With respect to local taxes, will be competent judges respective provincial or of the autonomous city of Buenos Aires.
ARTICLE 19. -Add it as last paragraph of the article 76 bis of the code criminal of the nation the following: article 76 bis:... Neither will be the suspension of the trial evidence with respect to the illicit repressed by 22.415 and 24.769 laws and their amendments.
ARTICLE 20. -Communicate to the Executive branch. GIVEN IN THE CHAMBER OF THE CONGRESO ARGENTINO, BUENOS AIRES, TWENTY-TWO DAYS OF THE MONTH OF DECEMBER OF THE YEAR TWO THOUSAND ELEVEN. -REGISTERED UNDER NO. 26.735 - AMADO BOUDOU. -JULIAN A. DOMINGUEZ. -Gervasio Bozzano. -John H. Estrada.

Date of publication: 28/12/2011 https://www.boletinoficial.gob.ar/pdf/linkQR/VmYvZ3kzYUswMGRycmZ0RFhoUThyQT09