SIPER: New Categorization Regime for Taxpayers

On January 13, 2017 General Resolution (AFTA) No. 3,985 was published in the Official Gazette.  Through this resolution the Argentine Federal Tax Authority (AFTA) enacted a new taxpayer categorization regime based on the fiscal risk taxpayers may pose to the fiscal authority.  This resolution also abrogated the regime in force in connection with certain subjects as of December 2005. An overview of the main aspects of this new regime is included below.

The Risk Profile System, called SIPER after its Spanish acronym, is available for review on AFTA’s website, within the Sistema Registral application that can be accessed by taxpayers with security clearance 2 fiscal key (clave fiscal con nivel de seguridad 2).  The system contains five categories based on the lower or higher fiscal risk posed by each subject, as described below:

• Category A: Very Low Risk
• Category B: Low Risk
• Category C: Medium Risk and New Incorporations (taxpayers and other responsible parties registered before AFTA within the last six months or starting or restarting their activity)
• Category D: High Risk
• Category E: Very High Risk

The inclusion of any subject within any of the abovementioned categories will be used by AFTA to establish differential proceedings related to the administration of taxes and social security resources.  We understand the categorization may result in the enactment of different proceedings applicable to taxpayers or other responsible parties pursuant to the category they were assigned at a short or medium term.

The categorization will be made on a monthly basis pursuant to an analysis matrix elaborated by AFTA as per the information related to the degree of formal and material compliance of taxpayers and responsible parties available in its databases. Even though General Resolution (AFTA) No. 3,985 stipulates that the parameters used by the SIPER for the evaluation of taxpayers and other responsible parties will be published in AFTA’s website accessible to the general public, to this date the information is not available.

The categorization may be reviewed accessing with fiscal key to the Sistema Registral application with AFTAS’s website. To this extent it is required that taxpayers and other responsible parties:

• adhere to the electronic fiscal domicile (domicilio fiscal electrónico);
• keep the code related to the economic activity performed updated in the Sistema Registral application, declare and email address, a cellphone number, as well as have a tax declared with valid an active status; and
• have their CUIT in active and without limitations status, pursuant to General Resolution (AFTA) No: 3,832.

Finally, General Resolution (AFTA) No. 3,985 sets forth a proceedure for challenging the category assigned by AFTA.  If the challenge is accepted, then taxpayers and other responsible parties will be excluded from SIPER evaluations for 90 days following the communication of their new category.

General Resolution (AFTA) No. 3,985 is in force since January 21, 2017.