Argentina Regulates Tax Evasion Resolution Mechanism Under 'Fiscal Innocence' Law

Argentina's tax agency, ARCA, has established the procedures for taxpayers facing criminal charges for tax evasion to resolve their cases under the new "Fiscal Innocence" law. This regulation allows individuals and companies to close criminal proceedings by paying the full amount of evaded taxes, accrued interest, and an additional penalty equivalent to 50% of the total sum.

The mechanism, detailed in General Resolution 5882/2026, enables the termination of criminal action, even after charges have been filed. According to Sebastián Domínguez, CEO of SDC Asesores Tributarios, this offers a path to resolution for cases of simple and aggravated evasion of national, provincial, and municipal taxes. Previously, tax administrations would not file criminal charges if obligations were settled before the formal accusation.

Under the new rules, the payment must be made through a specific Electronic Payment Voucher (VEP) using declaration form N°2712, labeled "Additional Payment of 50% - Art. 16 Law 27.430." Taxpayers must generate a separate VEP for each tax and period, detailing the original tax obligation (e.g., VAT or Income Tax) and using specific codes for the additional payment. This ensures a clear and documented settlement process for those seeking to clear their legal standing.

This provision allows for the extinguishment of criminal action within 30 business days following formal notification of the charges. Unlike previous regulations, this opportunity does not have a limit on the number of times it can be utilized by a taxpayer, offering a more accessible resolution for repeat offenders or those with multiple instances of evasion.

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This limitation of filing a criminal complaint applies only once for each human or legal person obligated and is commonly referred to as 'the silver bullet'. Now, for these crimes and for the case where criminal action has been initiated, there is the possibility of extinguishing it if the evaded, benefited, or improperly received obligations and their interest are accepted and paid unconditionally and in full, plus an additional amount equivalent to 50% of the total sum, within 30 business days after the procedural act by which the criminal imputation made against them is effectively notified. This possibility has no limitation regarding the number of times it can be used.