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).
- Category A: Very low
- Category B: Low
- Category C: Medium and new registers.
- Category D: High
- Category E: Very high
In this way, individuals and companies will be categorized in accordance with their possible tax evasion. For this purpose, several factors will be taken into account such as: income level, declared billing, expenses, lack of payment, expiration of easy payment plans, audit adjustments, solvency situation, and credit risk according to Argentine Central Bank, among others.
Taxpayers who start or restart their activity and have less than 6 months of registration will automatically enter the system under category C.
If the taxpayer considers that he was not categorized correctly, article 7 provides the possibility of making a “Reconsideration Request” through ATA’s website. After 7 days ATA will provide a new classification. This can only be done once a month. If the taxpayer is still in disagreement, he will have a second opportunity for complaining, filling a “Disagreement Request” which will be answered within the following 15 days.
Finally, the Resolution entered into force five working days after the publication in the Official Gazette.