Uruguay: Uruguay: Proyecto De Ley Para Ajustar Normas Fiscales Ilegítimas

Last Updated: 30 April 2018
Article by Diego Galante

Uno de los principales cuestionamientos que se han realizado al marco regulatorio fiscal uruguayo, tanto por entidades empresariales, como por especialistas y jueces, refieren a los escasos y mal regulados derechos de los contribuyentes ante la posición de poder adquirida por el Fisco. Es notorio el incremento de las facultades de información, inspección, actuación y sanción desde el año 2007, cuando se introdujo la reforma tributaria. Sin embargo, no hay ningún avance significativo que garantice a los contribuyentes una defensa adecuada, efectiva e imparcial de sus derechos y patrimonio.

Atendiendo a que la Suprema Corte de Justicia y el Tribunal de lo Contencioso Administrativo han emitido sucesivas sentencias que cuestionan la legitimidad de los procedimientos y resoluciones de la Dirección General Impositiva (DGI), el Poder Ejecutivo ha elaborado un proyecto de ley para enmendar esas situaciones irregulares. Ellas responden claramente a dos factores: la inconstitucionalidad de las leyes que favorecieron los poderes excesivos que aplica la DGI y los defectos en los distintos procedimientos administrativos que determinan tributos y sancionan a los contribuyentes.

Este proyecto de ley propone lo siguiente:

  1. restringe las normas sobre clausura de establecimientos comerciales, principalmente eliminando la facultad de la DGI de llevar adelante la clausura sin orden de juez competente, lo que era flagrantemente inconstitucional.
  2. reduce la capitalización de los recargos por mora, que actualmente llevan las deudas a valores exorbitantes (se capitalizan cuatrimestralmente), facultando a reglamentar que la misma sea lineal o parcialmente cuatrimestral (durante los primeros cinco años).
  3. actualmente las leyes permiten a la DGI a suspender el Certificado de Vigencia Anual de las empresas que se encuentren en infracción fiscal, lo cual constituye un daño injusto que paraliza la actividad empresarial y una sanción duplicada para cualquier contribuyente. Se propone eliminar esta facultad de DGI.
  4. la DGI obtuvo a su favor el dictado de una ley que estableció que no eran objeto de revisión judicial, las resoluciones por las cuales el Fisco dispusiera presentar una denuncia penal por defraudación contra los contribuyentes. Una inmunidad respecto de su proceder ante los contribuyentes. Obvias razones de legalidad y una sentencia de inconstitucionalidad de la Suprema Corte de Justicia imponen hoy que el proyecto de ley proponga ahora la derogación de este privilegio.
  5. cuando una inspección fiscal culmina el Código Tributario obliga a realizar un Acta Final de Inspección, que debe contener los elementos propios de la inspección. Pero no había obligación de notificarla al contribuyente afectado, por lo que de hecho no se ponía en conocimiento en una instancia específica. Ahora el proyecto de ley obliga a notificar al contribuyente dicha Acta, la cual es esencial ya que es un evento que permite interrumpir la prescripción de los tributos y sanciones.
  6. la DGI aplicaba el criterio de que los tributos y sanciones no se interrumpían en su cómputo a los efectos del cálculo de recargos, mora, etc, incluso cuando una sentencia lo favoreciera con la nulidad de lo actuado en todo o en parte. Ahora el proyecto de ley aclara que si una sentencia anula lo actuado por la DGI, no se computará todo el tiempo posterior a la anulación para calcular dichas sanciones.

Por último, el proyecto de ley también prorroga los plazos para presentar declaraciones juradas de los beneficiarios finales en las entidades bajo jurisdicción de las autoridades uruguayas. Lo cual no guarda relación con ninguna disposición que de mayores derechos o garantías a los contribuyentes.

La conclusión primaria es que se trata de un proyecto de ley que busca restablecer la regularidad jurídica de algunas cuestiones que han sido claramente inconstitucionales o procedimientos administrativos cuestionadas por la justicia. No parece ajustarse a una mejora en los derechos del contribuyente, ya que no le dan mayores herramientas administrativas o judiciales para defender esos derechos, ni tampoco crean procedimientos más eficientes o tribunales especializados, ni garantías o tutelas cuando el Fisco avasalla sus derechos.

No obstante, como ocurre en materia tributaria, cualquier mejora respecto de la situación desventajosa de los contribuyentes es un paso positivo en el sentido de fortalecer derechos y garantías.

Acceda aquí al proyecto de ley:  https://medios.presidencia.gub.uy/legal/2018/proyectos/04/mef_962.pdf

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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