The Federal Public Revenue Administration (AFIP) implemented the abbreviated summary procedure for certain violations of the Customs Code, through the General Resolution 4526/2019, published in the Official Gazette.
These are violations committed by anyone who makes an inaccurate declaration and which, if it goes unnoticed, causes or could have caused tax damage, infringes a prohibition or results in the payment of an amount paid or payable other than that which corresponds.
The abbreviated summary procedure will be used when the taxpayer chooses to accept voluntary payment of the fine, together with any taxes that may apply, or requests, through the Customs Procedures Information System (SITA), the withdrawal of the merchandise.
The resolution also authorized the administrative judges of the General Directorate of Customs to delegate, expressly and through the corresponding administrative act, their jurisdictional functions for the knowledge and decision of the procedures, to the heads of Summons in the Customs of the Interior and to the heads of Section or Division in the Metropolitan area.
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Explanatory table for the processing of the violations provided for and penalized by paragraphs a) and c) of Article 954 of the Customs Code. Withdrawal of merchandise under the guarantee regime.
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