In its presentation, the agency framed the facts within articles 4 and 7 of Law No. 27,430, which regulates the Criminal Tax Regime. Article 4 establishes penalties of one to six years in prison for anyone who, through misleading statements or malicious concealments, obtains undue tax benefits, such as tax exemptions, reductions or refunds. For its part, article 7 criminalizes the crime of simple evasion and provides penalties of two to six years in prison for those who totally or partially evade the payment of social security contributions when the amount exceeds $80,000 per month.
