Tax criminal regime
The National Congress has just sanctioned Law 26,735 by which the Penal Tax Regime was modified (Law 24,769). The relevant aspects of the reform of the criminal tax regime lie in a) increasing the minimum amounts from which the criminal regime is applied; b) the regime is applied not only in relation to national taxes but also to the evasion of provincial taxes and those of the Autonomous City of Buenos Aires; c) the possibility of making the payment –one...