AGREED BY LAWYERS ASSOCIATION LAWYERS AND RURAL AREAS OF THE COUNTRY FOR THE DEFENSE (Ef).
grain producers have received notice from the AFIP-DGI in which they need information about the next crop. Among other information is requested date and time of onset, duration of the harvest, if you use third-party machinery and the provider name and CUIT. All this on the basis of art. 35 and under penalty of arts. 39 (fine) and 70 (other penalties) of Law 11683
tvrequired in principle does not go beyond what is authorized under Chapter V of this rule, as in exercise no acts excessive or disproportionate.
Nevertheless, taking into account that the unreasonableness of the requirement is caused by the systematic persecution for reasons PEN exerts policies on agriculture, it seems interesting to make an approach from the standpoint of the essential requirements of the administrative act by which the order was available to taxpayers of such information.
Law 19,549 on administrative procedures in their art. 7 provides six essential requirements of the administrative act:
a) competition
b) cause
c) the subject
d) procedures
e) motivation
f) purpose.
This last paragraph says: "It must be met in order that results from the rules providing the relevant powers of the body issuer could not covertly pursuing other public or private purposes other than those that justify the act, its cause and purpose. The measures involve the act must be proportionately appropriate to that purpose. ... ... .... "
The AFIP is the entity implementing the tax and customs policy of the nation (Article 3, Law 11683). It is therefore the body's mission (purpose) temporary collection of taxes whose proceeds assigned to the law. And to this end the Law 11683 in Arts TV. 3 and 35, among others, the power to audit taxpayers.
administrative activity must seek concrete satisfaction of interest groups, the common good. This is the end of the delivery. Any deviation from that purpose vitiates the act.
highlighted in the text, this is not to pursue other public or private purposes, I think that comes a cause of invalidity and even criminal actions to the authorizing officials of the procedure, as long as we can prove that the reasons decided this control is to terrorize, harass or pressure the sector of the field and all for reasons of agonistic politics of the ruling group.
As with any legal problem is not enough to invoke a right but it is essential to prove the facts in order to carry the necessary conviction judge to rule in our favor. If
pursue other public purpose other than to temporarily raise the tax would undermine the requirement of competence. If, moreover, is the satisfaction of other private so there would be fraud on the part of the authorizing officer, all of which must be proven unequivocally.
the benefit of stakeholders should be clarified that, notwithstanding the expressed wish to challenge the note is received. so you can request it from the Association ( serajusticia@abogadosruraistas.com.ar ).
. NOTE
SUGGESTED MODEL
[Location, Date]
Mr.
Federal Public Revenue Administration
Regional Directorate ....
External Audit Division No. ...
Attn: ... ..
of my highest consideration
Through this we turn to you in order to comply with the request contained in your request dated [• • • •], 2011, notified on [• • • •]. According to the request, the following table contains the information available to date on the premises owned by or leased located in the Province of [• • • •]:
Item No. Total
you. Listing
location (Location)
you. Net sown crop
Latitude and Longitude
For the remaining items of the request, comply to report that so far have not given exact time and date of commencement of the harvest in any of the properties described in Table precedent.
Based on our experience in areas cultivated with similar properties, we estimate that the harvest can have a duration of [• • • •] and [• • • •] days.
has not yet made a determination about the need for additional equipment to third parties nor the identity, if any, of the provider.
Sincerely yours Yours sincerely,
[SIGNATURE]
[CLARIFICATION]
[TITLE]
[COMPANY]
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