The Federal Public Revenue Administration (AFIP) has created a Compliance Risk Management Committee within its structure, with the aim of establishing general guidelines and strategies to manage the risk of non-payment and supervise taxpayers' compliance improvement plans.
The commission, created within the scope of the AFIP, was established through the Provision 165/2022 of the tax authority published this Friday (02.09.2022) in the Official Gazette.
It will replace the Compliance Management Committee, taking into account the experience gained and retaining the responsibility of “develop and implement a management framework that promotes voluntary compliance” and “ensure control, maintaining impartiality in the treatment of taxpayers and transparency in management".
The new committee will have an integrative approach since It will be made up of the general directors of the General Directorates of Taxation, Customs and Social Security Resources, together with the deputy directors of the General Subdirectorates of Inspection, Collection and Planning, with the latter presiding.
Today's resolution gives the committee 15 days to draft its operating regulations and 60 days to evaluate the current regulations on risk management.
Within the framework of this evaluation, the Committee may propose any adjustments to the regulations that it considers relevant.
The "integration and development of a unified risk management model” Among the various directorates, it is a “fundamental objective” within the AFIP Institutional Strategic Plan 2021-2025, the recitals of the regulations emphasize.
“The creation of a Comprehensive Compliance Risk Management Plan that combines the Agency's wide variety of technological tools for processing information will streamline the process of analyzing and monitoring taxpayer behavior,” it added.
Among the various benefits of developing the aforementioned plan, the following stands out: “the early detection of non-compliance”, which will contribute “to increasing the effectiveness of controls, risk perception and voluntary compliance.”
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