Cushion dollar: ARCA stops inspections of those who declare and pay profits

In an internal instruction titled “Transitional period – Project to modify Law No. 27,799” – in reference to the initiative in the pipeline -, ARCA established on Wednesday that “the presumption of accuracy operates with respect to the taxpayer from the presentation of the affidavit “corresponding to the simplified modality of Income Tax and, if applicable, the completion of payment on time.”

“If the presentation of the simplified affidavit is confirmed before the formal initiation of the action and, when applicable, the respective payment, The case must be dismissed because the presumption of accuracy is applicable. provided for in article 40 of the law,” says the instruction intended for the inspectors of the supervisory body.

And he adds: “In such cases, The audit or verification of fiscal periods prior to the base period may only proceed when a discrepancy is detected. significant.”

According to current regulations, it is presumed that what is declared by Profits and VAT is correct, except for significant discrepancies. If this requirement is met, operates the “fiscal plug” that protects the beneficiary from inspections for previous periods.

What defines the order addressed to the agency’s inspectors is that, to suspend controls, The taxpayer must not only adhere, but present the Affidavit and pay the corresponding tax. ARCA did not comment on the query Clarion about this new provision.

“This instruction says that Inspections prior to accession, presentation and payment will remain in force and those carried out afterward will no longer be carried out.“explained tax expert Cesar Litvin, who also acknowledged that “it is not a legal norm.”

After incorporating the suggestions made by a group of accountants to modify the Tax Innocence Law, Luis Caputo decided to extend until July 27 the deadline of mid-June to submit the declarations sworn statements of the simplified earnings regime.

In accounting studies they believe that many taxpayers may have thought that membership alone was enough to avoid future controls on previous fiscal periods under the current regime. The purpose of ARCA’s decision would be to encourage submissions of the Affidavits and their payment.

“If you are a taxpayer of the Simplified Regime and have periods 2024/2023 exposed, submit form 2711 of Earnings 2025 before you receive any notification. With this you operate the presumption of accuracy of article 40 of Law 27,799; the case is dismissed. Without that, the inspection advances without a filter“said Tomás González, tax expert and professor at Di Tella University.

As revealed Clarionthe Minister of Economy elaborated a project that eliminates income and wealth limits to access the regime and set a deadline until December 31, 2027 to externalize funds. Until that date, undeclared money may be deposited without cost for the past and without that appearance becoming evidence against it. In this way, the regime will no longer be “permanent” money laundering.

However, The entry of the initiative into Congress continues to be delayed amid opposition pressure to question the Chief of Staff, Manuel Adorni.one of the officials who adhered to the tax scheme and is being investigated for alleged illicit enrichment.

In ARCA, they affirm that the project is carried out by Caputo’s team and in Economy they suggest that it is in the hands of the Presidency. At Casa Rosada they claim that Federico Sturzenegger works on it; The Ministry of Regulation denies that the project is in that portfolio and in Parliament they maintain that they have not yet received it. A mystery.