Argentine Tax Authorities Made Official The Risk Profile System (SIPER)

Author:Canosa Abogados
Profession:Canosa Abogados

The Argentine Tax Authorities ("ATA") issued on January 12, 2017 the Resolution No. 3985/17 (published in the Official Gazette on January 12, 2017) which made the Risk Profile System ("SIPER") official. Through this system, ATA will categorize, control and regulate taxpayers.

The first article of the Resolution establishes that the aim is to "optimize the results in order to categorize taxpayers with greater precision and celerity, considering the level of compliance with their tax duties."

Under this new system, taxpayers are classified into different categories, taking into account compliance with their tax obligations according to ATA's database.

This classification, which can be consulted in ATA's website and will be updated every month, divides tax payers into 5 different categories (article 4).

Category A: Very low Category B: Low Category C: Medium and new registers. Category D: High Category E: Very high In this way, individuals and companies will be categorized in accordance with their possible tax evasion. For this purpose, several factors will be taken into account such as: income level, declared billing, expenses, lack of payment, expiration of easy payment plans, audit adjustments, solvency situation, and credit...

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