Fiscal Innocence: ARCA explained how the “fine” must be paid to close criminal cases for evasion

The rule establishes the mechanism that taxpayers must follow to enter that amount and prove it before the Court. According to the recitals of the resolution, the objective is to allow the “adequate individualization, registration and imputation” of the payment in the ARCA systems and to facilitate the verification of compliance with one of the conditions provided by law for the extinction of the criminal action to proceed.

The tributary Sebastian DominguezCEO of SDC Asesores Tributarios, pointed out that the resolution “resolves the specific payment procedure for the additional 50% introduced by the Tax Innocence Law that could not be accredited uniformly before the courts.”

The additional was incorporated by the reform of article 16 of the Criminal Tax Regime. To access the extinction of the criminal action, the taxpayer must accept and cancel totally and unconditionally the evaded obligations, its interests and an amount equivalent to 50% of the sum of both concepts.

The resolution provides that this payment must be made through an Electronic Payment Flyer (VEP), using sworn declaration form No. 2712 called “Additional Payment of 50% – Art. 16 Law 27,430.” The procedure must be carried out from the “DDJJ Presentation and Payments” service on the ARCA website and a VEP must be generated for each tax obligation, that is, for each tax and period.

When preparing the VEP, the taxpayer must select the code corresponding to the original tax and use concept and subconcept 762, both identified as “Additional article 16 RPT”. In addition, you must report the capital and interest paid, the sum of which The system will automatically calculate the additional 50%although the resolution provides for an editable field to contemplate possible differences with the judicial liquidation.

The regulations also establish that the proof of payment together with the VEP will constitute sufficient proof of the income of the additional. This documentation must be presented in the court file along with the receipts that prove the payment of the principal debt and its interest, which serve as the basis for calculating the additional amount.

Another regulated aspect is what happens when the Court rejects the request to terminate the criminal action. In that case, the additional amount paid may be requested in return through the repetition procedure provided for in Law 11,683.

Likewise, those who had paid the additional amount before the entry into force of the resolution using codes other than those now established must request the reimputation of the payment through the “Digital Presentations” service, through the “Reimputation of payments – Form 399” procedure.

Domínguez warned that the new scheme has a significant economic impact for those considering whether to benefit from the benefit. “Extinction of criminal action is a valuable tool, but its cost must be precisely measured“, he maintained, and added that the debate is still open on the legal nature of the 50% additional and whether in the future Justice will consider it a fine or a form of reparation for damage.