Amparo for economics professionals on the AFIP information regime

It was before a demand of the Professional Council of Economic Sciences of Salta that the Federal Court 1 of Salta issued a precautionary against the Tax Planning Information Regime What instrument AFIP since October 2020 and from which administrative and judicial claims were unleashed throughout the country.

This regime was implemented by the Federal Administration of Public Revenue through RG 4,838 in October 2020 and includes among the subjects obliged to comply with it, tax advisers, who carry out any activity related to the implementation of tax planning -national or international-, provided that they participate in it directly or through third parties.

The Informative Regime aims to impose a public charge to a subject outside the legal-tax relationship, such as the tax consultant, by means of a norm of a lower hierarchy than the law. Therefore, it violates the principle of legality, as well as other constitutional principles.

Attentive to this situation since the resolution flagrantly violates basic constitutional principles, the Professional Council of Economic Sciences of Salta, presented in defense of their enrolled a lawsuit requesting the repeal of the regime and the issuance of a precautionary measure not to innovate, being important to note that the repeal requested does not imply any effect on tax revenues, but only refers to an information regime that violates legal norms .

From the CPCES they emphasize that the AFIP, as a body inserted within the scope of action of the Executive Power, must limit its function to an administrative action conducive to compliance with tax laws, supervising and investigating with the purpose of knowing the truth of the facts .

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