News for AFIP & ARBA

AFIP – Tax Planning. Suspension of the Information Regime.

By means of RG 5254, the AFIP provides for the suspension for 60 calendar days of the application of the Tax Planning Information Regime established by RG 4838.

The entry into force of the aforementioned standard is as of 1/9/2022.

ARBA – Forfeiture. Modifications in the application of penalties in the TOC

By means of Regulatory Resolution 22/2022, ARBA modifies the regulations for the transportation of goods in the Province of Buenos Aires regarding certain provisions on the form, terms and conditions for the application of forfeiture penalties.

Among the main points, we highlight the following:

  • ARBA may authorize the violator to make partial deliveries of goods until the penalty applied is fulfilled.
  • In those cases in which the seized goods, due to their nature, cannot be considered basic necessities (and consequently are not useful for the agencies to which they are destined), ARBA may exercise the power to propose to the taxpayer the substitution of the goods subject to seizure for others of basic necessity, which must be of the same value as those substituted.
  • When non-compliance with the total or partial delivery of the goods subject to seizure is verified, the subject shall be notified to pay the seizure within 60 administrative working days under penalty of issuing an enforceable title and initiating an enforcement proceeding.