The General Directorate of Customs (DGA) is carrying out a survey of Simplified Joint Stock Companies (SAS) registered to operate in foreign trade, which, according to the head of the DGA, Guillermo Michel, “are a type of company that tends to be used for irregular maneuvers in foreign trade.”
The agency explained today (16.05.2023/2017/XNUMX) in a statement that SAS companies were created in XNUMX and are characterized by a Online registration within 24 hours with minimal requirements, which lead to low capital integration. After the process has started, they receive their CUIT and can issue A invoices.
In view of this, "they imply a minimum responsibility of the partners, which is limited to the contributions made at the time of their formation."
In this regard, Michel stated that “the framework that regulates this type of company allows them to operate with false addresses and without employees, which is why they are a type of company that tends to be used for irregular maneuvers in foreign trade.”
In line with this, the risk analysis carried out by Customs detected high-risk SAS companies: on the one hand, they had differences between their sales amounts and their bank accreditations and, on the other, they did not have employees in a dependent relationship. Thus, The agency was following verification of the existence of SAS companies at the declared addresses —an essential requirement for operating in foreign trade, within the framework of the Customs Code and RG 2570 AFIP.
Customs said that "No less than 70 companies were not found at the addresses registered before the General Directorate of Customs«.
On the other hand, the inspections discovered some truly unusual situations in the homes. As an example, he mentioned that one housed a Rapipago; another had been inhabited for 30 years by a retired woman, who denied the existence of the company in her house; and another was, simply, a vacant lot.
In this regard, the body decided that "the 70 companies were suspended from the Special Customs Registry, which means they will not be able to operate in foreign trade." These actions were taken "as a preventive measure and in protection of tax revenue."
It is worth noting that 59% of the suspended SAS companies do not have employees in an employment relationship, while 70% show differences between sales amounts and their bank credits.
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