AFIP takes pleasure in collecting taxes without law

One of the basic tenets of taxation (and Western democracies) is that you cannot collect taxes without laws to back them up. However, in Argentina, this small constitutional “barrier” has been evaded by the various governments (national, provincial and the Autonomous City of Buenos Aires) through the creation of eccentric regimes of withholding, collection or collection.

The justifications for these mechanisms – which, in some cases, may be reasonable – go through the fight against fraud in various production links. By the way, they anticipate treasury resources to cover urgent needs, always before alleged manifestations of contributory capacity.

But even based on laws, these schemes end up turning into illegal taxes when subjects who should never have to do so are forced to pay taxes or when they are applied indiscriminately and generate irrecoverable balances for the people concerned. The scenario becomes more troublesome in times of high inflation since, by expanding the possibilities of application or recovery of these balances, they end up losing their value.

One of the basic tenets of taxation (and Western democracies) is that you cannot collect taxes without laws supporting them.

It is not a possibility of not being retained or perceived – with some exceptions –, since those who act as agents – also from the private sector – are liable to very serious penalties if they do not fulfill their ” assignment “.

As we can see, the proliferation, distortion and abuse of these mechanisms, which should be exceptional, transform them into tools used by the tax authorities to seize the resources of individuals and businesses with impunity. This use is not innocent, but unfortunately premeditated and has transformed the Tax Administrations – by magic and by the work of these regimes – into taxpayers’ debtors, without even having to travel to inspect.

At the subnational level, the problem of balances in favor of the gross income tax is well known. An infinity of regimes are proliferating (the ARBA was a pioneer in this field) where the tax authorities subtract resources from all types of operations, calling on the banking system, credit cards, suppliers, customers and even payment systems. electronic payment.

At the subnational level, the problem of balances in favor of the gross income tax is well known.

In recent times, the national government has also joined this club of fiscal piranhas. Already under previous Kirchner governments, levies had been created on foreign exchange transactions and acquisitions abroad, a foreign exchange measure dictated by the AFIP but which was also used fiscally. In the current administration, these perceptions have grown obscenely beyond any legal limit. Other taxes were also created without law, in a very crude and outrageous way, such as the extraordinary income tax advance, which did not even take into account whether or not the company was going to make profits in the year in which the advance was applied. . To them is now added a new regime of perceptions for those who sell goods or services through digital platforms, with parameters already outdated. This system, which will come into force from April 1, advances up to 8% VAT to those who are affected. A resolution (RG 5319) creates the fiction that those who sell via digital platforms (in number of operations or for really small amounts) can be fraudsters, so they should be registered for VAT and pay this tax. As if the AFIP did not have the ability to control irregular situations with its more than 21,000 employees, some private companies (digital platforms) are forced to levy a tax without distinction among their users.

Of course, a large part of the people affected should never be subject to this tax: for example, those who resell second-hand products out of necessity (moves, accumulated collections, etc.). That is to say that with this measure they end up receiving a tax that does not correspond to them, without a law that solidly supports it.

For some time now, many provincial prosecutors have already been parasitizing online sales platforms and electronic means of payment. The AFIP, with enthusiasm, has now also come to embark on this infamous and shameless train.

In recent times, the national government has also joined this club of fiscal piranhas

We are concerned that the Treasury will become addicted to these gadgets to collect where the law does not allow it by simply issuing a simple administrative rule. Before, it showed a little more decorum than some provincial revenues, even if the collection needs were extreme.

And this action attracts our attention because the measure is not only abusive. Attempts against modernization and against the formalism that are constantly preached from the AFIP itself.

In this sense, it is sad to see that many users leave to operate on these platforms (many only use them to connect with each other and carry out transactions informally), perhaps because of their high commissions but also because crummy measures of this set of tax leeches that end up making trade more expensive and seriously hampering trade (and life in general).

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