Overview
- Published in the Boletín Oficial, Law No. 27.799 takes effect immediately, with all monetary thresholds set to be indexed annually by the UVA starting January 1, 2027.
- The minimum for simple tax evasion rises from ARS 1.5 million to ARS 100 million per tax and fiscal year, and aggravated evasion moves from ARS 15 million to ARS 1,000 million; other offenses also reset, including social security evasion (ARS 100 million, aggravated ARS 10 million), undue tax benefits (from ARS 7 million), and improper withholding of contributions (over ARS 20 million).
- The tax authority will not file a criminal complaint if the taxpayer fully pays the debt and interest before a case begins, a benefit allowed only once per person or entity.
- If a criminal case is already underway, the accused has 30 business days from notice to pay the debt plus a 50% surcharge to extinguish the prosecution.
- For registered taxpayers who filed on time, the prescription period falls to three years unless a 'significant discrepancy' exists—defined as a gap over 15% or more than ARS 100 million—with an optional simplified sworn return for individuals and estates (income up to ARS 1,000 million and assets under ARS 10,000 million) that blocks future actions absent fake invoices or omitted income; to determine crimes the amount at commission applies, while fines use the value at payment.