Friday, January 21

The electronic tax address is not valid as a registered legal address

1 | The question analyzed

The issue arises with the notification of the sentence of trance and auction in the electronic address of a taxpayer who had not presented himself and established an address in the judicial process.

Given this, the judge in charge of the Federal Court of Social Security No. 4, declared the notification made unofficial, considering that it is in accordance with the provisions of Arts. 3 bis and 100 inc. g) of Law 11.683 (current date) the “electronic fiscal domicile only produces the effects of domicile constituted in the administrative sphere”. To this end (1), it orders the fiscal agent to make a new notification by identity card as provided by the CPCCN.

Against said resolution, the Fiscal Agent files an appeal for revocation with an appeal in subsidy on understanding that it is authorized to notify the sentence of trance and auction to the electronic fiscal address of the executed taxpayer, in the terms of paragraph 13 of Art. 92 of the Law 11,683, current text according to the reform introduced by Law 27,430.

Likewise, it emphasizes the obligation to establish an electronic fiscal domicile, in accordance with article s / n incorporated after Article 3 of Law 11,683 (text by Law 27,430) and by virtue of this it considers that “the procedural norm specific that regulates the judicial procedure of fiscal execution expressly authorizes the use of the fiscal domicile for the notification of all the acts of the execution, except the order and until the executed one constitutes domicile in the judicial actions, a situation not set out in the record “.

The magistrate of first instance rejects the interposed revocation (2) because she understands that the legal effects derived from the constitution of said electronic address are different from those legally provided for the fiscal address referred to in Article 3 of Law 11,683. ( 3)

Subsequently, the proceedings are raised to the Appeal for the appeal filed in subsidy.

2 | What was resolved in the second instance

Chamber 2 of the Federal Chamber of Social Security adopts the criterion of the magistrate of first instance, adding that “the provisions of Article 100 of Law 11,683 cannot be ignored when recording in relation to the way in which the subpoenas will be practiced , notifications, payment requests, in subsection g) “. (4)

Likewise, it highlights that “as a general rule, the provisions of Articles 3 and 100 of Law 11,683 primarily imply the duty of the Treasury to duly notify the taxpayer, since the procedure provided for by said norm constitutes an act of force equivalent to that in the judicial process has the summons or notification of the defendant of the various procedural acts. Therefore, it is of transcendental importance due to its direct link with the constitutional guarantee of the defense in court (Rulings: 316: 247; 321: 1596; 323: 52 and 327 : 5965), the correct notification of the defendant, and the reliable accreditation of its anoticiamiento “.

In this order, the Chamber considers that the magistrate is right as to the scope of the notification made to the electronic fiscal address and rejects the appeal filed by the Fiscal Agent.

3 | Final remarks

Certainly, what was resolved by Chamber 2 brings peace of mind to taxpayers in relation to the effectiveness of the notifications of judicial decisions made to the electronic tax address of a taxpayer.

In this sense, the commented sentence highlights that the electronic tax address is not valid as a registered address in the judicial process, as it does not comply with the standards of the constitutional guarantee of defense in court.

As final words, it should be added that the significance of the judgment analyzed also resides in that it highlights the importance of correct, due and reliable notification of acts of tax content that involve subjective rights of taxpayers.

1) Resolution of October 2, 2020 signed by federal judge Dr. Ana MarĂ­a Rojas.

2) Judgment of October 13, 2020.

3) Article 3 of Law 11,683 provides that any of the addresses provided for in this article will produce in the administrative and judicial areas the effects of a registered address, the provisions of articles 41 being applicable, as the case may be. 42 and 133 of the Code of Civil and Commercial Procedure of the Nation.

4) The article establishes that the summons, notifications, payment requests, etc., will be practiced in any of the following ways: g) by communication at the electronic fiscal address of the taxpayer or person responsible, in the forms, requirements and conditions established the Federal Administration of Public Revenues, which must guarantee correct reception by the recipient. (Subsection replaced by Article 219 of Law No. 27,430 BO 12/29/17).

Tax Law Specialist (UBA). University teacher.