Las principales implicancias del “Plan Antievasión II”
Author | Walter C. Keiniger,Gabriel Gotlib |
Date | 29 July 2005 |
Published date | 29 July 2005 |
Law Firm | Marval O'Farrell Mairal |
Estas nuevas herramientas incluyen algunas bastante polémicas, especialmente la relativa a los agentes encubiertos, que han generado diversas opiniones, dado que podrían implicar la vulneración de garantías constitucionales de los contribuyentes.
Los principales puntos de la reforma son:
1. "Agente fiscalizador encubierto" o "Agente fedatario": La nueva ley faculta a los agentes de la AFIP/DGI –previa autorización de un juez administrativo– a actuar como particulares consumidores de bienes y servicios a efectos de verificar el cumplimiento de la obligación de emitir y entregar las facturas y comprobantes equivalentes, que documenten las respectivas operaciones. Esta autorización debe estar fundada en los antecedentes fiscales de los vendedores o locadores de servicios de que se trate. Comprobada la falta de emisión de facturas o comprobantes, los “agentes encubiertos” están facultados a labrar un acta a efectos de aplicar las sanciones correspondientes.
El mecanismo está destinado, fundamentalmente, a controlar al pequeño comerciante, al sector gastronómico y a profesionales independientes.
2. Domicilio alternativo: En caso de que la AFIP detecte un domicilio o residencia distinto al fiscal (por ejemplo, el de envío de resúmenes de tarjeta de crédito), la ley dispone que el organismo fiscal podrá declararlo mediante resolución fundada como “domicilio fiscal alternativo”, siendo válidas las notificaciones enviadas tanto al domicilio fiscal como al alternativo.
3. Domicilio fiscal electrónico: La ley habilita a los contribuyentes a declarar un domicilio fiscal electrónico, el cual tendrá el carácter de válido para todo tipo de comunicaciones e intimaciones.
4. Consulta vinculante: Previo a la reforma, ya existía un régimen de consultas vinculantes establecido por la Resolución General de la AFIP Nº 858. Con la implementación del “Plan Antievasión II”, este régimen de consultas fue elevado a rango legal, con algunas modificaciones.
Conforme la nueva ley, las principales características de este mecanismo de consulta son:
(i) ...
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