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The Argentine Tax Authorities
("ATA") issued on January 12, 2017 the Resolution No.
3985/17 (published in the Official Gazette on January 12, 2017)
which made the Risk Profile System ("SIPER") official.
Through this system, ATA will categorize, control and regulate
taxpayers.
The first article of the Resolution
establishes that the aim is to "optimize the results in order
to categorize taxpayers with greater precision and celerity,
considering the level of compliance with their tax
duties."
Under this new system, taxpayers
are classified into different categories, taking into account
compliance with their tax obligations according to ATA's
database.
This classification, which can be
consulted in ATA's website and will be updated every month,
divides tax payers into 5 different categories (article 4).
Category A: Very low
Category B: Low
Category C: Medium and new registers.
Category D: High
Category E: Very high
In this way, individuals and
companies will be categorized in accordance with their possible tax
evasion. For this purpose, several factors will be taken into
account such as: income level, declared billing, expenses, lack of
payment, expiration of easy payment plans, audit adjustments,
solvency situation, and credit risk according to Argentine Central
Bank, among others.
Taxpayers who start or restart
their activity and have less than 6 months of registration will
automatically enter the system under category C.
If the taxpayer considers that he
was not categorized correctly, article 7 provides the possibility
of making a "Reconsideration Request" through ATA's
website. After 7 days ATA will provide a new classification. This
can only be done once a month. If the taxpayer is still in
disagreement, he will have a second opportunity for complaining,
filling a "Disagreement Request" which will be answered
within the following 15 days.
Finally, the Resolution entered
into force five working days after the publication in the Official
Gazette.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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