Rights and Guarantees of Taxpayers and the Obligations of the Tax Administration, in the Province of Córdoba

Since the 2021 period, the Province of Córdoba – as sub-national jurisdiction of the Argentine Republic – has been making various modifications and/or adaptations of its tax system[1], in order to strengthen the emerging relations between the taxpayers and the treasury and, at the same time, contribute to providing stability and legal security in related aspects.

Within the aforementioned framework, it should be noted that by Law No. 10,724[2] determines that the Directorate General of Revenue or the Directorate of Tax Intelligence, within the scope of their competencies, should promote good practices in the field of tax simplification, subject to continuous process improvements through the use of new technologies, techniques and/or information and communication tools, in order to streamline and economize administrative procedures and their corresponding procedures and /or services[3].

Likewise, it was considered convenient to provide for the use of virtual means – replacing face-to–face channels – in the administration-taxpayer relationship, in order to provide the greatest effectiveness and efficiency in administrative management and, above all, trying to make up-to-date, simple and suitable communication channels available to citizens (e.g. Instagram Facebook, phone calls, meet, zoom, teams, etc.).

On the other hand, through the aforementioned amending Law of the Code, the rights and guarantees that in the matter of the tax procedure assist taxpayers and / or responsible were adapted and incorporated -expressly – within their very structure. In article 17, some of them were already provided for in the Regulatory Decree of the Code[4].

Among the rights and guarantees incorporated in the Code, we can mention, among others: a) being informed and assisted by the Administration itself in relation to the exercise of their rights and the fulfillment of their tax obligations; b) formulating queries and obtaining a timely response in accordance with the established legal deadlines; c) being informed at the beginning of the verification and /or control actions about their nature and/ or scope; d) maintaining the reserved nature of the data, reports or antecedents obtained by the administration; e) not providing documents already submitted or information that are already in the possession of the Tax administration (TA), other agency and/or public body of the provincial non-financial public sector; f) to formulate complaints and suggestions regarding the functioning of the TA  and to receive a response within a reasonable time to their claims; g) to claim the refund and/or compensation of what was paid improperly or in excess and; h) to be heard and present evidence in the administrative procedure and /or process and its production to the extent that they are conducive – prior to the issuance of the resolution by the TA – as well as to receive an informed decision.

Recently, by Law No. 10.853[5], the Province of Córdoba proceeds – on this occasion – to incorporate into its tax system a special chapter within Title I of the First Book, called the Rights and Guarantees of Taxpayers and the Obligations of the Tax Administration.

It follows from the content of the projected norm: “… Through this draft regulation and as a way of complementing the express incorporation within the structure of the Tax Code of the rights and guarantees of taxpayers assistance in the matter of the tax procedure  – Law N° 10.724-, it is considered convenient, on this occasion, to receive in the provincial ordinance – and, in detail – the main obligations that correspond to the Tax Administration …”.

Among the main obligations set out in the referred normative, we can point out, among others[6]: (a) the availability of mechanisms and/or systemic tools that allow, without the need of request by the taxpayer, the exclusion or reduction of rates in the lists of taxpayers liable for withholding, collection and/or collection, when the taxpayers have balances in favor in the Gross Income Tax for amounts higher than the tax determined in the advance payment considered; (b) to ensure that the aliquots applicable to the liable subject in the regimes of retention, perception and/or collection do not exceed the tax rate of the subject; (c) promote the development and/or implementation of systemic procedures to allow the automatic recognition of exemptions, benefits and/or reductions of taxes and other procedures, minimizing their management by the taxpayer in the above-mentioned cases; (d) to promote, as a priority, the development and/or utilization of satellite imagery, geospatial data and computer services web, provided by different public and private agencies, for the purposes of including ex officio square feet building, and other improvements to the database of the General Directorate of Cadaster; (e) to promote the creation and maintenance of an area of work that is “defense of the rights of the taxpayer”; (f) to make available to taxpayers and/or responsible for the applications and/or modules that allow the preparation of the tax returns and its subsequent electronic transfer of data and/or data over the internet with a minimum of two (2) months before the general deadlines of the tax or of the deposit, as applicable; (g) to establish that the requirements for withholding agents, perception, and/or collection actions as such there is a time elapsed -as a minimum – the period of three (3) months from the validity of the provision available to the regime, or the nomination of the above-mentioned agents; (h) to resolve requests and/or issues which are to be developed in the scope of the special administrative procedure provided for in this Code, within the period prescribed for such purposes and, in the event that a special term is not determined, the procedure be resolved within ten (10) days.

Conclusion

The Province of Córdoba, through these various modifications and/or adaptations made to the Tax Code and other complementary and/or regulatory norms, has been making regulatory advances that seek – in a certain way – to contribute to the modernization, harmonization and simplification of taxation, facilitating and reducing the tax and administrative burden of taxpayers and, at the same time, implying actions to strengthen the administration-taxpayer relationship by improving their stability and legal security.


[1] Provincial Tax Code –Law No. 6006 TO 2021 and its amendments-.

[2] Modification of the CTP, effective from the 2021 annuity.

[3] Article 16 of the Provincial Tax Code.

[4] Decree No. 320/21 and its amendments.

[5] Modification of the Code with effect from the 2023 annuity.

[6] Article 16 bis of the Code.

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