Regulations To Combat Tax Evasion

Original Language Title: NORMAS PARA COMBATIR LA EVASION TRIBUTARIA

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"(Artículo 1°.-Introdúcense las siguientes modificaciones en el Código Tributario, contenido en el decreto ley Nº 830, de 1974: a) in article 30: 1." Intercalanse in the fourth paragraph, between the word "statements" and the expression "entities", the words "and money".

2 Intercalanse in the fifth paragraph, between the words "statements" and "left", the expression "or turns".

(b) add the following final sub-paragraph to article 35: "tax information, provided the service, in accordance with the law can only be used for the purposes of the institution that receives it.".

(c) add the following final paragraph to article 36: "the Director may extend the deadline for submission of those statements made by technological systems and which does not import the payment of a tax, respecting the term of taxpayers entitled to tax refund. In any case, the extension of the period may not mean delay in delivery of the information to be provided to Treasury. "."

(d) replace paragraph first of article 37, the existing phrase to the first followed by the following point: "taxes, adjustments, interest and penalties shall be entered to the Treasury by turning that shall be made and processed by the service, which will be issued through roles or Ordres de recouvrement, except as may be paid through stamps or stamps; turns may not be supplemented, rectified, recalculated, updated or cancelled but by the issuing body, which will be the only enabled to issue duplicates or copies of the documents mentioned above until Treasury initiated the administrative or judicial collection. "."

(e) add the following final sub-paragraph to article 39: "However, will correspond to the Director authorize procedures for technological systems which can be the Declaration and payment of taxes that must be declared and paid at the same time. Without prejudice to the powers of the Treasury service for instruction on revenue accountability procedures of these taxes to be carried out fundraising institutions. "."

(f) in article 48: 1. Replace in the second paragraph, the words following the word "fines", by the following: "shall be determined by the service, and also by the Treasury for purposes of compensation. Equal determination may be the Treasury for administrative and judicial collection duplicates or copies of drafts. ";

2. replace in the third paragraph, the phrase "However, taxpayer" "Taxpayer";

3 Suprimense in the fourth paragraph, the expression "which may also be issued by Treasury", and the words "special" and "special".

4. replace in the fifth subparagraph, "Regional Treasurer or Provincial," expression in his case by the "Regional Director" and delete the word "special".

(g) in article 57: 1. Insert after the expressions "by way of taxes" and before the comma (,) the words "or amounts that are home to these".

2 added after the dot (.) apart, which happens to be dot (.) followed, the following: "Without prejudice to the foregoing, Treasury may return ex officio the contributions of goods roots twice paid for by the taxpayer.".

(h) add in item 58, then the word "by", the expression "service and".

(i) insert in article 68, the following second paragraph, becoming paragraphs third, fourth and fifth, the current second, third and fourth: "also the Director may exempt from the obligation established in this article to those taxpayers not resident or residents in the country, which only get income from movable capital, is the result of its holding or disposal, even if these contributors have been designated a representative in charge of such investments in the country.".

(j) incorporate the following article 82: "article 82.-the Treasury and the internal revenue service must be mutually provided the information they require for the timely fulfilment of its functions."

Banks and other institutions authorized to receive statements and tax payments, will be required to send to the service any form by which received these statements and payments of taxes that are the competence of that service. However, the paid land tax forms, shall send them to Treasury for processing, who shall promptly communicate this information to service. "."

(k) Incorporanse in article 85, the following sub-paragraphs: "without prejudice to the provisions of articles 61 and 62, for the purposes of tax control, banks and financial institutions must provide all the data requested them relating to operations of credit money that have entered and established for granting warranties" in the opportunity, form and amount that service set, with the exception of those operations of money credit granted for the use of credit cards that occurs between the user of the card and the issuing bank whose holders are not contributors to the tax of first category of the law of the income whether credit card intended exclusively for the private use of a natural person and not for the development of an activity rated in this category. The provisions above does not apply to held credit operations and guarantees constituted by the taxpayers of article 20, number 2, of the law of income, nor held operations and constituted guarantees corresponding to a period exceeding the period of three years. If any you may request information about purchases made by a person determined in the use of credit cards.

The information thus obtained will be kept secret and not one you can reveal, apart from the taxpayer, rather than to persons or of the liquidation or the relevant taxation authorities and resolving claims and resources relating to them, subject to the legal exceptions. "."

(l) added to subparagraph first of article 92, after the separate dot (.), that happens to be followed dot (.), the following sentence: "Not proceed this suretyship when the Regional Director can verify the payment of taxes of the information provided to the service by treasuries.".

(m) in article 97: 1. Add the following final on 4 th paragraph: "who maliciously make, sell or provide, to any degree, waybills, invoices, debit memos, credit memos or ballots, false, with or without ring of the service, in order to commit or facilitate the Commission of the crimes described in this issue, will be punished with the lower their grades in presidio medium to maximum and with a fine of up to 40 annual tax units.".

2. Add in the number 11 °, following final paragraph: "in cases where omission of the Declaration in all or part of the taxes that are withheld or charged has been detected by the process control service, the fine provided for in this issue and its maximum limit, will be twenty to sixty percent respectively. "."

3. Add the following number 21 °: "21.-non-appearance unjustified before the service, a second requirement notified to the taxpayer pursuant to article 11, with a fine from a monthly to an annual tax unit tax unit, which shall apply in relation to the fiscal injury committed and will proceed within 20 days from the appearance period indicated in the second notification." The service must certify the concurrence of the taxpayer to the notified request. "."

4. Add the following number 22nd: "22.-which maliciously used the real stamps or other technological means the service authorization to defraud the Treasury, will be punished with lesser degree presidio medium to maximum and a fine of up to six annual tax units"..

5. Add the following number 23: "23.-which maliciously proporcionare data or background false in the initial activities declaration or its amendments or statements required in order to obtain authorization of tax documentation, shall be punished with less in their maximum prison sentence and a fine of up to eight annual tax units.

Which concluded facilitates the media so concerned presentations include maliciously data or a false history, shall be subject to the penalty of imprisonment reduced to its minimum extent and with a fine of a monthly tax unit to a yearly tax unit. "."

(n) add in article 106, the following final paragraph: "Without prejudice to the foregoing, Regional Director may cancel complaints reported for violations that do not constitute threats to tax interest or skip turns of fines applied in such cases, according to standards or general application criteria set by the Director.".

(n) replaced into the third paragraph of number 3 ° of article 126, the expression "one year" by the words "three years".

(o) Introducense the following modifications in the first paragraph of article 165: 1. Add then the digits "20" expression "and 21", replacing the word "and" before the digit "20" by a comma (,).
2. in the 1, suprimense expressions for"Treasury" and "or treasuries".

3. Add in the No. 2., then the digits "20", the phrase "and 21", replacing the conjunction "and" digit above 20, by a comma (,).

(p) enter the following final article 169 subsection: "without prejudice to the provisions of the preceding paragraph, the Treasurer General of the Republic, by internal resolution, may order the exclusion of the Executive procedure referred to this title of taxpayers that are or not defendants, have delinquent debt whose value for each form, draft, or order, does not exceed 50% of a monthly tax unit current at the date of the aforementioned resolution.".

(q) replacements items first and second article 171 by the following: ' article 171-notification of the fact found in mora and the order for payment to the debtor, shall be made personally by the tax collector, who will act as Minister of faith, or in urban areas, by registered letter in accordance with the rules of second, third subparagraphs " fourth and fifth article 11 and article 13, when thus attended substantiating judge determined by the circumstances of the case. In the case of personal service, if the debtor is not been, circumstances which will be certified by the official collector, you will be notified by certificate under the terms prevented in article 44 of the code of Civil procedure; in this case, it is not necessary to comply with the requirements set out in subsection first article, nor will require new Providence of the respective Treasurer for the delivery of copies that are available. In the two latter cases the period to oppose exceptions of article 177, speaker shall from the date in which the first arrest is made. Notification by registered letter or certificate, as the case may be, shall be valid for all legal purposes and shall contain a full copy of the requirement. The certified letter will also serve as a means to notify any other resolution issued in this procedure that has no assigned expressly notification otherwise validly.

Practiced the requirement in any of the ways indicated in the preceding paragraph, unless you get the payment, the tax collector, personally, it will proceed to the locking of the embargo; but, in the case of real estate, the embargo will have no effect regarding third parties, but once entered in the conservative estate corresponding. "."

((r) in article 192: to) added in the paragraph first, before the final dot (.), the following sentence: "unless they are not crowded after having been punished according to article 97, number 21, are processed or, in your case, defendants in accordance with the code of criminal procedure, or they have been sanctioned for tax offences until the full compliance of its penalty ", situations that the service inform Treasury for these purposes".

(b) replace the second paragraph by the following: "Empower the Treasurer General of the Republic to waive wholly or partly the interests and penalties by the arrears in the payment of taxes subject to the administrative and judicial collection by standards or criteria of general application to be determined for this purpose by a resolution of the Minister of finance.".