The Federal Public Revenue Administration (AFIP) dismissed an administrative lawsuit filed by the Santa Cruz Professional Council of Economic Sciences questioning the Tax planning information system, It is a tool used worldwide to reduce opacity and prevent dodging Prevent money laundering.
The tool is promove by OECD and G-20 So that governments can identify areas of tax risk early. A mechanism similar to the one established by the AFIP is in effect in European Union countries as well as in the United States, the United Kingdom, South Africa, Canada and Mexico.
What is tax planning
The information system against which a sector of economists has worked is A. Globally used tool to reduce opacity, prevent evasion and prevent money laundering.
The response to the complaint highlights that information systems such as those implemented by AFIP constitute a A widespread practice among tax administrations around the world Because it allows verification that taxes have been introduced in jurisdictions where taxable events are actually being improved.
A mechanism similar to that created by the body headed by Mercedes Marco Del Ponte is in effect in the European Union countries as well as in the United States, the United Kingdom, South Africa, Canada and Mexico. According to the Organization for Economic Cooperation and Development, tax planning is undertaken by multinational companies It generates an estimated decrease of 4% to 10% of corporate income tax collection Globally.
“The information provided through this system increases the level of knowledge regarding the processes and structures used by taxpayers and makes it easier for tax administrations to obtain early information”, as stated in the AFIP decision, highlighting the importance of the tax planning information system.
AFIP highlights the importance of Collaboration between the tax administration, taxpayers and tax advisors. “This request is bound by the principle of cooperation that both the administration and those administered mutually owe,” and it expresses the response of the collection authority.
The AFIP notes that in the case of notaries and in order to avoid crimes, A.The State’s Supreme Court of Justice confirms the obligation to reportBecause their “expertise” occupies a likely role in the protective system, which will reduce information asymmetries for the parties.
Accountants and professional secrecy
Among the observations made by a sector of professionals that there would be a “breach of professional secrecy” but AFIP objected that “what was raised is not reliable.”
He explained that Article 8 of AFIP General Resolution No. 4838 states that “When the tax advisor relies on professional secrecyEffects of this general decision, You must notify the taxpayer of such circumstances. “
Add that “The taxpayer may exempt the tax advisor from professional secrecy for a specific case or permanently, through the aforementioned service.”