Overview
- Prosecutor Claudio Navas Rial opened a criminal case before Judge Diego Amarante imputing AFA president Claudio Tapia and treasurer Pablo Toviggino over the alleged improper retention of pension and social-security contributions.
- Tax authority ARCA alleges the AFA withheld ARS 19,353,546,843.85 in IVA, income tax withholdings and social contributions from March 2024 to September 2025, framing the case under Articles 4 and 7 of Law 27.430 and requesting indagatorias and maximum penalties.
- The fiscal filing attributes responsibility to Tapia as president and administrator of AFA’s fiscal credentials and seeks to extend the probe to directors Cristian Malaspina and Gustavo Lorenzo.
- In a parallel case, Judge Marcelo Aguinsky lifted bank, financial and tax secrecy over Toviggino and related people and firms and asked the DGI for exhaustive patrimonial reports to track the origin of funds for a high-end Pilar estate and other assets.
- New investigative reporting says at least US$42 million from a U.S. account tied to AFA revenues flowed to Florida shell companies and about US$109.9 million moved through Uruguay and a BVI vehicle via TourProdEnter LLC, adding a cross‑border line of inquiry.