REGIME CRIMINAL TAX
24.769Delitos tax law. Offences relating to Social Security Resources. Crimes. Common tax. General Provisions and Criminal Administrative Procedures. Law Repealed 23.771.Sancionada: December 19, 1996. Enacted Fact: January 13, 1997.
24.769Delitos tax law. Offences relating to Social Security Resources. Crimes. Common tax. General Provisions and Criminal Administrative Procedures. Law Repealed 23.771.Sancionada: December 19, 1996. Enacted Fact: January 13, 1997.
TITLE I
tax crimes
Evasion simple
SECTION 1 - shall be punishable with imprisonment from two to six years required that by statements deceptive, fraudulent concealment or any other scheme, or deception, whether by act or omission, evadiere total or partial payment of taxes to the national treasury, provided that the evaded amount exceeds the sum of one hundred thousand dollars ($ 100,000) for each tax and each fiscal year, even though he is a Instant tax or fiscal period less than one year.
Comment:
The crime of escape is unfolded in the first two items, simple escape and aggravated escape, always with the concurrence of the amount evaded, the offense is set by the commission or omission. Condition objective criminality
words, with the objective condition of criminality its amount share of $ 100,000 for each tax, per calendar year for people of visible existence, not so for the ideal existence that must match the marketing year, being indifferent to the tax is paid monthly or instant payment.
The crime of escape is unfolded in the first two items, simple escape and aggravated escape, always with the concurrence of the amount evaded, the offense is set by the commission or omission. Condition objective criminality
words, with the objective condition of criminality its amount share of $ 100,000 for each tax, per calendar year for people of visible existence, not so for the ideal existence that must match the marketing year, being indifferent to the tax is paid monthly or instant payment.
outcome intentional crime is a crime then the result is to be required for concrete results in this regard should concur with the objective condition of punishment, the subjective factor, ie the fraud externalized through the scheme, or deception and loss of property, damage to the legally protected
.- Thus, the case in the first place discusses the objective conditions of criminality and then verify the existence of fraud in action, but the first is automatically shown rejecting the criminal claim .-
Subjects The subjects of the article in question not only taxpayers, but extends to the foreign debt obligations 11,683 law mentioned in Article 6, 7 and 8 .-
Punishment
The penalty for the crime allows the release and parole likewise in simple evasion permitted the termination of criminal proceedings for payment of the obligation under the conditions laid down in Article 16, discuss that later .-
law concurs with the 11,683 24,769 art. 46 because there is criminalized illegal fines imposed tax of 2 to 10 times the amount evaded. A part of the doctrine permits the violation is the guiding principle in criminal matters "NON BIS IN IDEM" but advocates of the law understand that the penalty is a fine accessory character .-
The penalty for the crime allows the release and parole likewise in simple evasion permitted the termination of criminal proceedings for payment of the obligation under the conditions laid down in Article 16, discuss that later .-
law concurs with the 11,683 24,769 art. 46 because there is criminalized illegal fines imposed tax of 2 to 10 times the amount evaded. A part of the doctrine permits the violation is the guiding principle in criminal matters "NON BIS IN IDEM" but advocates of the law understand that the penalty is a fine accessory character .-
aggravated escape
ARTICLE 2 - The penalty is three years and six months to nine years in prison, where in the case of Article 1 is verificare any of the following cases:
a) If the amount exceeds the amount evaded one million pesos ($ 1,000,000).
b) Whether any person involved filed to hide the true identity of the obligor and the evaded amount exceeds the sum of two hundred thousand pesos ($ 200,000).
c) Where the defendant fraudulently use proper exemptions, deductions, deferrals, releases, cuts or other tax benefits and the amount evaded on this account exceeds the sum of two hundred thousand pesos ($ 200,000). Establishment of the offense
ARTICLE 2 - The penalty is three years and six months to nine years in prison, where in the case of Article 1 is verificare any of the following cases:
a) If the amount exceeds the amount evaded one million pesos ($ 1,000,000).
b) Whether any person involved filed to hide the true identity of the obligor and the evaded amount exceeds the sum of two hundred thousand pesos ($ 200,000).
c) Where the defendant fraudulently use proper exemptions, deductions, deferrals, releases, cuts or other tax benefits and the amount evaded on this account exceeds the sum of two hundred thousand pesos ($ 200,000). Establishment of the offense
INC A
are three forms of tax evasion ranked the first (Key A) is given by the amount evaded, ie varying the objective condition of punishment, of $ 100,000 for the simple figure to $ 1,000,000 for the aggravated form, the most common criticism is given by setting an amount, as the subject to evade $ 999,999.00 will not be reached for this article and therefore would benefit eximision with imprisonment or in this case with the extinction of the criminal action. Paragraph without any great difficulty in honor of the competition as soon as the typical action of Article 1 and the increase in the amount required objective condition describes the subject's behavior as worse punishment later see .-
are three forms of tax evasion ranked the first (Key A) is given by the amount evaded, ie varying the objective condition of punishment, of $ 100,000 for the simple figure to $ 1,000,000 for the aggravated form, the most common criticism is given by setting an amount, as the subject to evade $ 999,999.00 will not be reached for this article and therefore would benefit eximision with imprisonment or in this case with the extinction of the criminal action. Paragraph without any great difficulty in honor of the competition as soon as the typical action of Article 1 and the increase in the amount required objective condition describes the subject's behavior as worse punishment later see .-
INC B
When referring to Inc. B of this section, we find other subject, requiring the filing of persons to conceal the true evader is said to have involved the so-called "lends name" or "figurehead" is truly a case of criminal involvement or co undoubtedly the law adds the title because intermediary could be a company or in this case an individual without legal personality, but if taxes. The best known case is the cause "SEVEL" which is in the sister country Uruguay OPALS society claiming usufruct of the benefits of automotive regime when in fact the foreign company was not truly independent .- Here the objective condition in the penalty increases relative the simple figure at $ 200,000
When referring to Inc. B of this section, we find other subject, requiring the filing of persons to conceal the true evader is said to have involved the so-called "lends name" or "figurehead" is truly a case of criminal involvement or co undoubtedly the law adds the title because intermediary could be a company or in this case an individual without legal personality, but if taxes. The best known case is the cause "SEVEL" which is in the sister country Uruguay OPALS society claiming usufruct of the benefits of automotive regime when in fact the foreign company was not truly independent .- Here the objective condition in the penalty increases relative the simple figure at $ 200,000
INC C
Figure aggravated the last paragraph just exemplifies the various tax benefits, but by no means the exhaustive list, since clearly the end leaves open the type allowing "OTHER BENEFIT "that are not considered to integrate the type, since the criminal offense is the use of them for fraudulent purposes in order to evade taxes, in case the objective condition of criminality is identical to the previous section, since the sum evaded should reach $ 200,000 .-
Figure aggravated the last paragraph just exemplifies the various tax benefits, but by no means the exhaustive list, since clearly the end leaves open the type allowing "OTHER BENEFIT "that are not considered to integrate the type, since the criminal offense is the use of them for fraudulent purposes in order to evade taxes, in case the objective condition of criminality is identical to the previous section, since the sum evaded should reach $ 200,000 .-
PENALTY The penalty is three years and six months to nine years in prison, making it impossible eximisiòn benefit from imprisonment and other measures release from custody. Unfair advantage of subsidies
Article 3 - shall be punishable with imprisonment for three years and six months to nine years, required that by misleading, fraudulent concealment or any other scheme, or deception, party uses refunds unduly , steals, returns or any other direct national benefit if the tax nature of the perceived amount exceeds the sum of one hundred thousand pesos ($ 100,000) in an annual exercise.
Unlike the previously mentioned items, the present one and no evasion penalty and therefore not paying the tax, but the transfer of assets, for the crime and not to evade but a special and aggravated form of fraud, here an exception be made to the bike that is the objective condition in the penalty is calculated by the sum of profits earned in a calendar year .-
Distinction of the article in comments figures with those of the preceding article inc C:
Here is clearly the use of a perceived benefit, the transfer of assets to which we referred above, but the inc. C Art. Figure 2 is aggravated escape, the non-payment of tax .-
Fraudulently obtaining tax benefits
Distinction of the article in comments figures with those of the preceding article inc C:
Here is clearly the use of a perceived benefit, the transfer of assets to which we referred above, but the inc. C Art. Figure 2 is aggravated escape, the non-payment of tax .-
Fraudulently obtaining tax benefits
ARTICLE 4 - shall be punishable with imprisonment of one to six years which means misleading, fraudulent concealment or any other scheme, or deception, whether by or omission, obtains recognition, certification or authorization for an exemption, deduction, deferment, release, reduction, refund, recovery 0 tax return to the national treasury.
is a complementary set of the above items, as the case is worth getting fraudulent tax benefits to be configured as a crime of danger, for obtaining single administrative act granting the enjoyment of a benefit by using the ruse or deception, set the type of item, without requiring the use of the tax benefit obtained . If the law had not considered this behavior would be achieved by the institute of "attempt" to another crime .-
It should be noted that crime is a mere risk whenever the legislature did not foresee the amounts for single case as the fraudulent acquisition makes it possible to benefit punishable .-
It should be noted that crime is a mere risk whenever the legislature did not foresee the amounts for single case as the fraudulent acquisition makes it possible to benefit punishable .-
penalty,
ARTICLE 5 ° - In the case of articles 2, paragraph c), 3 and 4, in addition to the penalties provided for therein shall be imposed on the recipient's loss of profit and can obtain or use any tax benefits for a period of ten years.
not offer further comment .-
Misappropriation of taxes
not offer further comment .-
Misappropriation of taxes
ARTICLE 6 - shall be punishable with imprisonment for two to six years the withholding agent or collection of national taxes which are not deposited, in whole or in part within the Administrative ten working days after the deadline of income, the tax withheld or collected, provided that the amount not paid exceeds the sum of ten thousand dollars ($ 10,000) per month. Condition
objective criminality
The paper determines the penalty for retention admitted within the first ten working days from administrative deadline to do so if the amount exceeds the sum of $ 10,000.00 per month. The accounts for each tax amount withheld and not paid for that reason is possible that the author pursued by all amounts deducted during the month .-
objective criminality
The paper determines the penalty for retention admitted within the first ten working days from administrative deadline to do so if the amount exceeds the sum of $ 10,000.00 per month. The accounts for each tax amount withheld and not paid for that reason is possible that the author pursued by all amounts deducted during the month .-
Pena
The comment admits crime is not release yet may benefit from the pass offered by Article 16 of this rule .-
The comment admits crime is not release yet may benefit from the pass offered by Article 16 of this rule .-
PART II OFFENCES RELATING TO THE SOCIAL SECURITY RESOURCES
simple Evasion
ARTICLE 7 - shall be punishable with imprisonment from two to six years required, which means misleading, malicious or withholds another ruse or deception, whether by act or omission, partial or total evadiere the national treasury to pay contributions or contributions or both, for the social security system, provided that the amount evaded exceeds the sum of twenty thousand pesos ( $ 20,000) for each period.
Regarding the comment of this article we refer to what has been said in the first article of this regime, however some exceptions may be made in this regard, it is first necessary to establish differences, first it is "of contributions or contributions or both, for the social security system "no longer any national taxation. The objective condition of criminality in the case reached the sum of $ 20,000 and to refer to the period must be understood for each maturity of the obligation, for it makes no mention of a measure of time but the payment cycle of each requirement as it is generally These periodic obligations en la practica han de ser mensuales.-
Pena.
Por ultimo cabe aclarar que el autor puede adherirse al beneficio otorgado por el art. 16 de la ley en comentario.-
Evasión agravada
Evasión agravada
ARTICULO 8° — La prisión a aplicar se elevaré de tres años y seis meses a nueve años, cuando en el caso del artículo 7° se verificare cualquiera de los siguientes supuestos:
a) Si el monto evadido superare la suma de cien mil pesos ($ 100.000), por cada período.
b) Si hubieren intervenido persona o personas interpuestas para ocultar la identidad del verdadero sujeto obligado y el monto evaded exceeds the sum of forty thousand wells ($ 40,000 .-). Comment
a) Si el monto evadido superare la suma de cien mil pesos ($ 100.000), por cada período.
b) Si hubieren intervenido persona o personas interpuestas para ocultar la identidad del verdadero sujeto obligado y el monto evaded exceeds the sum of forty thousand wells ($ 40,000 .-). Comment
the figure is compounded of the preceding article, referring to the statement in art.2 but unlike this avoids referring to the fraudulent use of benefits other unknown is given by the total lack terms or periods on the amount evaded in Inc.2 but because it is a figure worse, most of the doctrine meant to be crucial factor the period indicated in the figure simple .-
Misappropriation of social security resources
Misappropriation of social security resources
ARTICLE 9 - shall be punishable with imprisonment for two (2) to six (6) years for employers who do not deposit it in whole or in part, within ten (10) administrative business days of the expiration of the income, the amount of the contributions withheld from their dependents, provided the amount not income exceeds the sum of ten thousand pesos ($ 10,000) per month. The same penalty shall
agent withholding or collection of Social Security resources deposited not in whole or in part, within ten (10) administrative business days of the expiration of the income, the amount withheld or collected, provided the amount not paid exceeds the sum of ten thousand pesos ($ 10,000) per month.
The Federal Tax Enable public, through technical means and computer records and / or the relevant applications, the ability to pay separately and independently from the other employer contributions, the contributions withheld by the employer and their dependents withholding agents or perceptions of the resources required for Social Security.
agent withholding or collection of Social Security resources deposited not in whole or in part, within ten (10) administrative business days of the expiration of the income, the amount withheld or collected, provided the amount not paid exceeds the sum of ten thousand pesos ($ 10,000) per month.
The Federal Tax Enable public, through technical means and computer records and / or the relevant applications, the ability to pay separately and independently from the other employer contributions, the contributions withheld by the employer and their dependents withholding agents or perceptions of the resources required for Social Security.
Comment
In sake of brevity we refer to the commentary of Article 6 of this policy plexus, however we will explore the considerations of the particular case, it has verified the existence of a third subject, and not necessarily indicated in art.6 but it is the employer, since this is executed by wage withholding for the income of the same social security system, otherwise the amount and timing do not deserve further comment.
(Article substituted by art. 13 of Law No. 26,063 BO 09/12/2005).
(Article substituted by art. 13 of Law No. 26,063 BO 09/12/2005).
TAX CRIMES PART III COMMON
fraudulent tax Insolvency
ARTICLE 10. - Shall be punishable with imprisonment from two to six years, having been informed that the initiation of administrative or judicial proceedings aimed at the determination or collection of any tax liabilities or for contributions to national social security, or arising from the application of financial penalties or agravare provocare insolvency or self-defeating in whole or in part the fulfillment of such obligations.
Comment
Insolvency is the default state of the debtor without the need for the declaration of insolvency or bankruptcy, this is an action to decrease by fraud to creditors , for failing to comply with tax obligations or social security, crime is a result, since the author's claim must be addressed to avoid the forcible collection of the tax.
This is an intentional crime, since, as can be seen from reading the article, you must take prior knowledge of a procedure aimed to collect the tax or pension obligations, the doctrine meant to be taken "knowledge of inaction "as we read in the articles when: In the proceedings of an administrative nature, with notification of the hearing of the determination process in the enforcement process with the formal notice of exceptions or opposition and the ordinary processes of the transfer of demand .- Simulation
fraudulent payment
This is an intentional crime, since, as can be seen from reading the article, you must take prior knowledge of a procedure aimed to collect the tax or pension obligations, the doctrine meant to be taken "knowledge of inaction "as we read in the articles when: In the proceedings of an administrative nature, with notification of the hearing of the determination process in the enforcement process with the formal notice of exceptions or opposition and the ordinary processes of the transfer of demand .- Simulation
fraudulent payment
ARTICLE 11. - Shall be punishable with imprisonment from two to six years, by registration or proof that false or any other scheme, or deception, simulare total or partial payment of tax obligations or resources of the national social security or arising from the application of financial penalties obligations are themselves or others. Comment
fraudulent alteration of records
fraudulent alteration of records
ARTICLE 12. - Shall be punishable with imprisonment from two to six years, which in any way evade, suprimiere, conceals, alters, amends, or mutilates the records or documentary support of the national treasury or computer, relating to tax obligations or social security resources, in order to disguise the real situation of a forced tax.
The figure is complete with the completion of any of the typical verbs, does not require that the subject committed to achieve the purpose, however it is an intentional crime, since then it has to be a dangerous crime by criminalizing the behavior itself and not the detriment of the estate tax or social security .-
ARTICLE 13. - The criminal scales will increase by one third the minimum and maximum for the official or public employee who, in the exercise or the line of duty, to take part in the crimes under this Act such cases, perpetual disqualification imposed in addition to perform in public.
Comment
is a penalty, and a worsening of those stipulated in the regulations. On the other hand can not be made to clarify that the criminal code that performs the same respect, as the art.77 of this plexus policy does not distinguish between public officials and employees designating a staff member who accidentally or permanently involved in the exercise of the function published, either by election or appointment of competent authority.
ARTICLE 14. - When any of the acts described in this law has been executed on behalf, with the aid or benefit of a perfect existence, a mere association of fact or an entity that despite not having as a subject of law rules assigned to it binding condition, the prison sentence shall apply to directors, managers, trustees, members of the supervisory board, managers, agents, or authorized representatives who had participated in the offense even when the act that had served as a basis for ineffective representation. Comment
According to a legal obligation and because of the principles of criminal law vectors to be pursued only disvaliosa behavior, because although the article mentions the various figures that could represent a legal person in different situations, they are made in terms of their involvement and relationship to subjective responsibility of each one of them.
ARTICLE 15. - A person who knowingly:
a) a determination of, informs, vouch, authorizes or certificare legal acts, balances, financial statements or documentation to facilitate the commission of crimes under this Act, shall be liable, in addition to the penalties appropriate for their criminal involvement in the crime, the penalty of disqualification for twice the duration of the sentence.
b) concur with two or more persons to commit any offense defined in this Act shall be punished with a minimum of FOUR (4) years in prison.
c) part of a criminal organization or association composed of three or more people who usually is to commit any offense defined in this Act shall be punished with imprisonment of three (3) years and six (6) months to ten (10) years. If proves to be the leader or organizer, the minimum penalty is increased to five (5) years' imprisonment. (Article replaced by Art. 1 of the
Comment
INC A
These parties outside the customs relationship, however indirectly linked to their profession, thus complementing the Section 8 inc and procedural law, such as notaries, accountants or other professionals intervinientes.Por other hand it is willful misconduct because the word "knowingly" sets the subjective factor .-
These parties outside the customs relationship, however indirectly linked to their profession, thus complementing the Section 8 inc and procedural law, such as notaries, accountants or other professionals intervinientes.Por other hand it is willful misconduct because the word "knowingly" sets the subjective factor .-
INC B
Before the issuance of this article, we applied the institutes art.45 criminal involvement of CP, but the legislature prior to these crimes a special figure, it subsumes the other.
Before the issuance of this article, we applied the institutes art.45 criminal involvement of CP, but the legislature prior to these crimes a special figure, it subsumes the other.
INC C is an abstract and appropriate legislative crime in our Penal Code as unlawful association (art. 210), however as in the previous case, the legislature understood it necessary to include a new category in the regime because the difference is given in the specialty as to commit crimes must be of a tax. On the other hand it is an intentional crime as it must be clear in the intention to join and remain in the organization.
ARTICLE 16. - In the cases mentioned in Articles 1 and 7 of this law, criminal proceedings shall terminate if required, accept the settlement or if the determination made by the collection agency, regulates and pays the amount thereof in unconditional, total, before tax made the request to court. This benefit shall be granted only once for each person required or ideal existence.
The resolution declaring the termination of the criminal action will be communicated to the Treasury Solicitor's Office and the National Registry of Recidivism and Criminal Statistics and Prison.
Hometown:
1 .- This provided only for simple tax evasion figures and forecasts.
2 .- It will cancel the total amount determined by the collection agency plus interests and penalties unconditionally
3 .- The request must be made before the prosecutor requested a trial lift
.- 4 .- latter can only be availed of only once benefit
No Comments:
2 .- It will cancel the total amount determined by the collection agency plus interests and penalties unconditionally
3 .- The request must be made before the prosecutor requested a trial lift
.- 4 .- latter can only be availed of only once benefit
No Comments:
ARTICLE 17. - The penalties imposed by this Act shall be subject to administrative sanctions prosecutors.
TITLE V ADMINISTRATIVE PROCEDURES AND CRIMINAL
ARTICLE 18. - The collection agency, make denunciation upon issuance of the determination of the tax office, or resolved in administrative proceedings challenging the determination of the debt of the social security resources, even when it finds it appealed the respective acts .
Where not applicable the administrative determination of the debt, they immediately make the appropriate complaint, once formed the administrative conviction of the alleged commission of the wrongful act.
When the criminal complaint was formulated by a third party, the judge sent the records to the appropriate collection agency in order to commence immediately to the verification and determination of the debt. The collection agency must issue the administrative act referred to the first paragraph, within ninety days administrative, renewable at the request of the agency founded.
ARTICLE 19. - Even when the amount reached by the determination of the provisional tax liability or were higher than those stipulated in Articles 1, 6, 7 and 9 °, the corresponding collection agency not to file criminal charges if the circumstances clearly arises from the fact that did not execute the criminal offense.
In this case, the decision not to make the criminal complaint to be adopted, a reasoned decision and after consulting for legal services for the officials to whom they were assigned specifically that contest. This decision-making must be reported immediately to the Treasury Solicitor's Office, to be issued thereon.
Where not applicable the administrative determination of the debt, they immediately make the appropriate complaint, once formed the administrative conviction of the alleged commission of the wrongful act.
When the criminal complaint was formulated by a third party, the judge sent the records to the appropriate collection agency in order to commence immediately to the verification and determination of the debt. The collection agency must issue the administrative act referred to the first paragraph, within ninety days administrative, renewable at the request of the agency founded.
ARTICLE 19. - Even when the amount reached by the determination of the provisional tax liability or were higher than those stipulated in Articles 1, 6, 7 and 9 °, the corresponding collection agency not to file criminal charges if the circumstances clearly arises from the fact that did not execute the criminal offense.
In this case, the decision not to make the criminal complaint to be adopted, a reasoned decision and after consulting for legal services for the officials to whom they were assigned specifically that contest. This decision-making must be reported immediately to the Treasury Solicitor's Office, to be issued thereon.
ARTICLE 20. - The formulation of the criminal complaint does not preclude the conduct of administrative and judicial proceedings aimed at the identification and implementation of the tax debt or temporary, but the administrative authority shall not impose sanctions until final sentence is handed down in criminal court.
In this case it will apply the provisions of Article 76 of Law 11,683 (to 1978 and its amendments). Once you sign
criminal, administrative authorities apply appropriate sanctions without altering the statements of fact contained in the court ruling.
In this case it will apply the provisions of Article 76 of Law 11,683 (to 1978 and its amendments). Once you sign
criminal, administrative authorities apply appropriate sanctions without altering the statements of fact contained in the court ruling.
ARTICLE 21. - When there is reason to assume that somewhere there is probably evidence regarding the alleged commission of any offense under this law, the collection agency may ask the competent criminal court all emergency measures authorization that was necessary for the purpose of obtaining and safeguarding of those.
These measures shall be entrusted to the collection agency, acting in such cases as an auxiliary of justice, together with the competent security agency.
These measures shall be entrusted to the collection agency, acting in such cases as an auxiliary of justice, together with the competent security agency.
22 .- For the purposes of this Act in the area of \u200b\u200bthe Autonomous City of Buenos Aires shall have jurisdiction National Criminal Justice Tax from its effective implementation, maintaining competence of the Economic Criminal Jurisdiction in cases which are pending at the time mentioned. With respect to the remaining jurisdictions country's Federal Court has jurisdiction.
(Article substituted by art. 1 of the Law No. 25,826 BO 11/12/2003).
(Article substituted by art. 1 of the Law No. 25,826 BO 11/12/2003).
ARTICLE 23. - The collection agency may assume, in criminal proceedings, the role of the private complainant through designated officials to assume their representation.
ARTICLE 24. - 23,771 Law Repealed.
ARTICLE 24. - 23,771 Law Repealed.
ARTICLE 25. - Communicate to the Executive.
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