Resolution 267/21 introduces only some novelties regarding its repealed peers and makes its reading more tedious by the headline of its articles, but these novelties deserve your comment.
1 | Incorporation of subjects
The recent AGIP rule, which has been in force since 12/1/21, incorporates as obligated subjects the taxpayers and / or persons responsible for the Stamp Tax and the subjects of any tax that adhere to payment facility plans. The detail of the obligors is completed with those that were already in the repealed regulations: taxpayers and / or persons responsible for the Gross Income Tax, whatever their category, and the Collection Agents of any tax.
In relation to obligated subjects, the norm includes the scope of computerized communications that was not made explicit in the abrogated regulations. In this sense, it is established that those who are obliged to use the Electronic Tax Address may receive notifications, summons and communications related to all taxes and with the application of sanctions for material and formal infractions within the scope of the AGIP. In other words, communications in this way are not restricted only to the condition for which it was obligatorily incorporated, but rather that such circumstance enables the administration to apply the modality fully.
2 | Ex officio or summary determination
On the other hand, Resolution 267/21, by adding those responsible for third-party debt among the obligated ones, regulates what is established in article 32 of the Tax Code by establishing that in cases of communications related to the initiation of ex officio determination procedures of tax obligations and / or summary instruction regarding tax illicit, directed to subjects responsible for complying with the debt of others, said circumstance must be notified to the person in charge at the last fiscal or real address, reported or known by AGIP.
For this purpose, the modality provided for in subsection 1) of article 30 of the Tax Code will be applied, which is none other than personal notification through an employee of the tax agency, making a record, requiring the signature of the notified, etc.
It is also stipulated that such persons in charge who have not previously obtained their City Code, “this must be notified, exclusively personally and non-transferable, to said persons in charge.”
However, the aforementioned article 30 of the CF, provides that in such cases an instruction sheet be delivered, which is regulated by the resolution establishing that the aforementioned notification must be accompanied by a brief instruction regarding the use of the Electronic Tax Address by the user, clarifying the particularities of the procedure in progress.
3 | Healthy measure
The repealed regulations provided that “The electronic tax address implemented in the terms of this resolution (it referred to 405/16 and its complementary one), matters for the taxpayer and / or person responsible the express waiver to oppose in administrative and / or judicial headquarters , defenses related to the effectiveness and / or validity of the notification. ” (The highlight belongs to us). In other words, it limited or curtailed the right of defense. That article in the new resolution has been healthily repealed.
Finally, the General Revenue Directorate (DGR) is empowered to incorporate new groups of taxpayers and / or persons responsible for the mandatory use of the DFE and also, something that was not previously foreseen, to resolve operational and / or interpretative issues.