Two days before welcoming the new year, the Argentine National Congress promulgated the law 27.430, establishing a new tax system, which modifies taxes such as Income Tax, VAT, Internal Tax, among others. At the same time, a penal tax regime is approved and customs regulations are reformulated, modifying and incorporating articles into the Customs Code (Law 22.415).
Namely, as regards criminal tax mattersThe law raises the bases for determining the different types of tax crimes and social security resources, both for the figure of “simple evasion” and “aggravated evasion”, repealing Law 24.769.
Turn in customs criminal matters, the rule modifies article 947 of the Customs Code, raising the base value of the merchandise from $100.000 to $500.000 and from $30.000 to $160.000 when it involves tobacco or a derivative.
In this sense, after approval, what in many cases was considered a tax crime or smuggling crime will become an infraction, taking into account the new values involved in the classification.
In addition, the standard introduces new Guidelines for procedures for retrial, appeal and proceedings before the National Tax Court, including in the Customs Code the electronic notification system and submissions in customs procedures that in some way were already in force through General Resolution No. 3474/2013 and AFIP General Resolution No. 3600/2014.
As regards proceedings before the National Tax Court, the changes have been in time periods that are expressly established or modified in some cases.
This will lead to the organization, after the administrative/judicial fair at the end of January, finding new procedural guidelines, based on the modification and incorporation of the new deadlines, in order to expedite the management.
Dr. Guillermo Felipe Coronel
Aduana News is the first Argentine customs newspaper to launch its digital version. With 20 years of experience, its publications and initiatives aim to provide the most relevant knowledge on customs issues in order to contribute to safe trade in the region.
