Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 09 FEBRUARY 2017

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

Canosa Abogados
Explore more from 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.

ArgentinaTax
Canosa Abogados
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).

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

Las Indemnizaciones Frente Al Impuesto A Las Ganancias Y Al Impuesto Al Valor Agregado - (The Indemnity Against The Income Tax And The Value Added Tax) - Part 2

Resulta evidente que el tratamiento de las indemnizaciones del derecho civil, tanto en el impuesto al valor agregado como en el impuesto a las ganancias, genera una serie de interrogantes y zonas grises, que se ven reflejados en pronunciamientos administrativos y judiciales, que en más de una ocasión aparecen como confusos y contradictorios.
ArgentinaTax
Marval O'Farrell & Mairal
Marval O'Farrell & Mairal
Article

Las Indemnizaciones Frente Al Impuesto A Las Ganancias Y Al Impuesto Al Valor Agregado - (The Indemnity Against The Income Tax And The Value Added Tax) - Part 1

Resulta evidente que el tratamiento de las indemnizaciones del derecho civil, tanto en el impuesto al valor agregado como en el impuesto a las ganancias, genera una serie de interrogantes y zonas grises, que se ven reflejados en pronunciamientos administrativos y judiciales, que en más de una ocasión aparecen como confusos y contradictorios.
ArgentinaTax
Marval O'Farrell & Mairal
Marval O'Farrell & Mairal