A Project for an Argentine Tax Code

Despite the changes proposed by the Central Administration, it is clear that one of the most important problems of current Argentine taxation is aging: The Tax Procedure act (numbered 11.683), was sanctioned in the 1930s, having its last revision in 1998. As a result, many of the solutions it proposes are outdated (for example, there were no computer systems at the time) or have changed so much that they are difficult to recognize (for example, the tax execution process).

To make matters worse, there is a wide range of rules that regulate this activity, from laws and decrees to general DGI / AFIP resolutions, and even doctrine, since many concepts require clarification by the enforcement authorities. Projects such as the AFIP electronic library, created at the end of the 90s, or SAIJ, prior in time, have made it possible to reduce the cost of learning by offering an interface with all the references and modifications that a standard may have, but is not enough.

Within this framework, about 15 years ago I began an exercise to compile and update tax regulations, from which a Draft Tax Code emerged that may be relevant in an economy depressed by COVID. Although it is clearly outdated, perhaps it can be restarted if there is enough interest from society, which at the time there was not.

There is always talk of a tax reform, but in general the pharaonic work that matters is underestimated, this being perhaps the time to unify criteria, update concepts and order the accounts, with the hope of having rules of the game that encourage investment, development and improve the quality of life for all, reducing costs for citizens and increasing efficiency.

You can access a preview of this work here: Draft Tax Code (in Spanish).

I hope you like it and find it useful as an interesting starting point.