TAX CRIMINAL SCHEME

Law 26,735

Amend Law No. 24,769. Sanctioned: December 22, 2011 Enacted: December 27, 2011

The Senate and Chamber of Deputies of the Argentine Nation, meeting in Congress, etc., are sanctioned by law:

Article 1-Substitute Article 1 of Law 24.769 and its amendments, by the following:

Article 1: It shall be repressed with imprisonment of two (2) to six (6) years the obligor who by means of misleading statements, malicious concealments or any other ruse or deception, whether by action or by omission, evadiere totally or partially the payment of taxes to the national fiscus, to the provincial fiscus or to the Autonomous City of Buenos Aires, provided that the amount evaded exceeded the sum of four hundred thousand pesos ($400,000) for each tribute and for each annual exercise, even when it was a tribute instant or tax period less than one (1) year.

Article 2-Substitute Article 2 of Law 24,769 and its amendments, by the following:

Article 2: The sentence shall be three (3) years and six (6) months to nine (9) years of imprisonment, when in the case of Article 1, any of the following cases shall be verified: a) If the amount evaded will exceed the sum of four million pesos ($4,000,000); b) If the person or persons intervened to hide the identity of the true subject must have intervened and the amount evaded will exceed the sum of eight hundred thousand pesos ($800,000); c) If the obligated will fraudulently use exemptions, reliefs, differences, releases, reductions or any other tax benefits, and the amount evaded for such a concept will exceed the sum of eight hundred thousand weights ($800,000); d) If the total or partial use of invoices or any other document equivalent, ideological or materially false.

ARTICLE 3-Substitute Article 3 of Law 24.769 and its amendments, by the following:

Article 3 °: It shall be repressed with imprisonment of three (3) years and six (6) months to nine (9) years the obligor who by means of misleading statements, malicious concealments or any other ruse or deception, will take advantage unduly of reintegrals, recuperos, refunds or any other national, provincial, or corresponding subsidies to the Autonomous City of Buenos Aires of a tax nature provided that the amount of the perceived exceeds the sum of four hundred thousand pesos ($400,000) in an annual exercise.

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ARTICLE 4-Substitute Article 4 ° of Law 24.769 and its amendments, by the following:

Article 4 °: It shall be repressed with imprisonment of one (1) to six (6) years which by means of misleading statements, malicious concealments or any other ruse or deception, whether by action or by omission, shall obtain recognition, certification or authorization to enjoy an exemption, relief, deferral, release, reduction, refund, recovery or tax refund to the national, provincial or Autonomous City of Buenos Aires.

ARTICLE 5-Substitute Article 6 of Law 24.769 and its amendments, by the following:

Article 6: It will be repressed with imprisonment of two (2) to six (6) years the agent of withholding or of the perception of national, provincial or Autonomous City of Buenos Aires, that I will not deposit, totally or partially, within ten (10) days The amount of the amount not entered exceeds the sum of forty thousand pesos ($40,000) for each month.

ARTICLE 6-Substitute Article 7 of Law 24.769 and its amendments, by the following:

Article 7: It shall be repressed with imprisonment of two (2) to six (6) years the obligor, who by means of misleading statements, malicious concealments or any other ruse or deception, whether by action or by omission, will evade partially or totally to the national fiscus, " Provincial or the Autonomous City of Buenos Aires, the payment of contributions or contributions, or both jointly, corresponding to the social security system, provided that the amount evaded exceeds the sum of eighty thousand pesos ($80,000) for each month.

Article 7-Substitute Article 8 of Law 24.769 and its amendments, by 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 in the case of Article 7, any of the following cases shall be verified: (a) If the amount evaded exceeds the sum of four hundred thousand pesos ($ 400,000), for each month; b) If you have intervened person or persons filed to hide the identity of the true subject and the amount evaded will exceed the sum of one hundred and sixty thousand pesos ($160,000).

ARTICLE 8-Substitute Article 9º of Law 24.769 and its amendments, by the following:

Article 9º: It shall be repressed with imprisonment of two (2) to six (6) years the employer who will not deposit in whole or in part within ten (10) working days administrative of the due date of income, the amount of the contributions retained to his/her dependent, provided that the amount not entered exceeds the sum of twenty thousand pesos ($20,000) for each month. The same penalty shall have the agent for the retention or collection of the social security resources which shall not, in whole or in part, be deposited within ten (10) working days of the expiry of the period of entry, the amount withheld or received, provided that the amount not entered exceeded the sum of twenty thousand pesos ($20,000) for each month. The Federal Administration of Public Revenue or the provincial tax agency or the one corresponding to the Autonomous City of Buenos Aires will enable, through the technical means and

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(a) the possibility of payment separately and in an independent manner to that of other employer contributions, the contributions retained by the employer to its dependents and the withholding tax, or the perceptions of the agents who have to do with the social security resources.

ARTICLE 9-Substitute Article 10 of Law 24.769 and its amendments, by the following:

Article 10: It shall be repressed with imprisonment of two (2) to six (6) years that having taken cognizance of the initiation of an administrative or judicial procedure tending to the determination or collection of tax obligations or of contributions and contributions from national, provincial or Autonomous City of Buenos Aires social security, or arising from the application of pecuniary sanctions, will cause or aggravate the insolvency, own or foreign, frustrating in whole or in part the compliance of such obligations.

ARTICLE 10. -Replace Article 11 of Law 24.769 and its amendments, by the following:

Article 11: It shall be suspended with imprisonment of two (2) to six (6) years, which by means of false registrations or vouchers or any other ruse or deception, shall be the total or partial payment of tax or social security resources. national, provincial or Autonomous City of Buenos Aires, or arising from the application of financial penalties, are obligations of their own or third parties.

ARTICLE 11. -Replace Article 12 of Law 24.769 and its amendments, by the following:

Article 12: It shall be suspended from two (2) to six (6) years imprisonment which shall in any way subtract, abolish, conceal, adulterate, modify or inuse the records or documentary or computer media of the national, provincial or The Autonomous City of Buenos Aires, relating to tax obligations or social security resources, with the purpose of concealing the real tax situation of an obligation.

ARTICLE 12. -Article 12a of Law 24,769 and its amendments, the following:

Article 12a: It shall be repressed with a prison of one (1) to four (4) years, which will modify or adulterate the computer systems or electronic equipment, supplied or approved by the national, provincial or Autonomous City of Buenos Aires. Air, provided that such conduct is liable to cause harm and is not a more severely criminal offence.

ARTICLE 13. -incorporate into article 14 of Law 24,769 and its amendments, the following paragraphs: When the criminal acts provided for in this law have been carried out in the name or with the intervention, or for the benefit of an ideal person of existence, the following joint or alternatively sanctions shall be imposed on the entity: 1. Multa 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 public works or public service contests or tenders or in any other activity related to the State, which shall in no case exceed five (5) years. 4. Cancellation of the person's office, if it had been created for the sole purpose of the commission of the offence; or

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those acts constitute the principal activity of the institution. 5. Loss or suspension of the state benefits you have. 6. Publication of an extract of the sentence of conviction at the expense of the ideal person of existence. In order to graduate these sanctions, the judges will take into account the non-compliance with internal rules and procedures, the omission of surveillance on the activity of the authors and participants, the extent of the damage caused, the amount of money involved in the commission of the offence, size, nature and economic capacity of the legal person. Where it is essential to maintain the operational continuity of the institution or of a particular work or service, the penalties provided for in paragraph 2 and paragraph 4 shall not apply.

ARTICLE 14. -Replace Article 16 of Law 24.769 and its amendments, by the following:

Article 16: The subject who spontaneously regularizes his or her situation by complying with his obligations shall be exempt from criminal liability, provided that his presentation does not take place as a result of an inspection initiated, of part of the audit or complaint submitted, which is directly or indirectly linked to it.

ARTICLE 15. -Replace Article 18 of Law 24.769 and its amendments, by the following:

Article 18: The collecting body shall make a complaint once the determination of the tax liability has been issued or resolved in administrative headquarters the challenge of the minutes of determination of the debt of the social security resources, even if the respective acts are under appeal. In those cases where the administrative determination of the debt does not correspond, the relevant complaint shall be made immediately, once the administrative conviction of the alleged commission of the unlawful act has been formed. Where the criminal complaint is made by a third party, the judge shall forward the records to the appropriate collecting body so as to immediately begin the procedure for verifying and determining the debt. The collecting body shall issue the administrative act referred to in the first subparagraph within a period of one hundred and twenty (120) working days, which may be extended to a request from that body.

ARTICLE 16. -Repeal article 19 of Law 24,769 and its amendments.

ARTICLE 17. -Replace Article 20 of Law 24.769 and its amendments, by the following:

Article 20: The formulation of the criminal complaint does not suspend or prevent the substantiation and resolution of procedures aimed at the determination and execution of the tax liability or the resources of social security, nor that of the resources administrative, administrative or judicial disputes which are brought against the decisions of those concerned. The administrative authority shall refrain from applying sanctions until the final judgment in criminal proceedings is given. In this case, the provisions of Article 74 of Law 11.683, the text ordered in 1998 and its amendments or similar rules of local jurisdictions, will not apply. Once the criminal judgment is signed, the administrative authority shall apply the appropriate penalties, without altering the statements of facts contained in the judgment.

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ARTICLE 18. -Replace Article 22 of Law 24.769 and its amendments, by the following:

Article 22: With respect to national taxes for the application of this law in the area of the Autonomous City of Buenos Aires, national justice in the tax penalty will be competent, maintaining jurisdiction of the jurisdiction of the jurisdiction of the criminal courts. the economic situation in the case of the causes. In the case of the other jurisdictions of the country, federal justice will be competent. With respect to local taxes, the respective provincial judges or the Autonomous City of Buenos Aires will have jurisdiction.

ARTICLE 19. -As last paragraph of article 76a of the Penal Code of the Nation the following:

Article 76a: ... Nor shall the suspension of the trial be carried out in respect of the unlawful acts of Law 22,415 and 24,769 and their respective amendments.

ARTICLE 20. -Contact the National Executive Branch. GIVEN IN THE SESSION HALL OF THE ARGENTINE CONGRESS, IN BUENOS AIRES, AT THE TWENTY-TWO DAYS OF DECEMBER OF THE YEAR TWO THOUSAND ELEVEN. -REGISTERED UNDER NO. 26,735-AMADO BOUDOU. -JULIAN A. DOMINGUEZ. -Gervasio Bozzano. -Juan H. Estrada.

Date of publication: 28/12/2011

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