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Prosecutor Formally Imputes AFA President Claudio Tapia in ARS 19.35 Billion Tax-Withholding Probe

Authorities are tracing the origin and flow of funds tied to the alleged shortfall as courts open banking records and broaden the inquiry to additional AFA directors.

Overview

  • Economic crimes prosecutor Claudio Roberto Navas Rial filed a requisition before Economic Criminal Court No. 5, Judge Diego Amarante, formally imputing Tapia and treasurer Pablo Toviggino under Articles 4 and 7 of Law 27.430.
  • ARCA’s consolidated complaint alleges ARS 19,353,546,843.85 in VAT, income-tax withholdings and social-security contributions retained between March 2024 and September 2025 but not deposited within legal deadlines.
  • The prosecutor asked to widen the probe to other AFA officials, including Cristian Ariel Malaspina and Gustavo Roberto Lorenzo, citing the entity’s structure and the scale of the funds.
  • Parallel lines examine AFA’s ties to Sur Finanzas and a luxury estate in Pilar linked to Toviggino; Judge Marcelo Aguinsky lifted banking, financial and tax secrecy for his network and requested DGI and Central Bank analyses, with statements in the Pilar case set for next week.
  • AFA representatives and Tapia’s lawyer Gregorio Dalbón publicly denied wrongdoing and disputed that there is any valid notification, while investigators continue gathering financial and accounting records in an early-stage case.