ARGENTINA: Taxpayer Bill of Rights

ARGENTINA: Taxpayer Bill of Rights

 

We the Taxpayers (Nosotros los Contribuyentes, NLC) in Argentina launched the Taxpayers Bill of Rights. NLC presented together with the National Deputy Gaston Roma the Taxpayer Bill of Rights. This bill explains the rights taxpayers have and protects them from IRS’ abuse by limiting and reducing its currently overwhelming power.

The most important points in the bill are:

1. End of automatic fines
2. End of the inspection progress in non-tax matters
3. End of the closing penalty
4. Interpretation in favour of the weak part, the Taxpayer
5. Possibility to compensate
6. Limits on presumptions and fictions
7. Limits on retention and perception regimes
8. Limit inspections and ex officio determinations
9. Interest rate limits
10. No retroactivity
11. General interpretations to avoid circumvention
12. Equality in interest rates
13. Impartiality in binding consultations
14. Rectification of tax returns in less time
15. Clear liability in the case of foreign debts
16. Simplification of procedures
17. Clearer laws

More about the NLC Project Law on the Taxpayer Bill here.