SIPER, sistema para fiscalizar contribuyentes

Mediante la RG 3985, el Gobierno oficializó el Sistema de Percepción de Riesgo (SIPER;) a través del cual la AFIP calificará, controlará y fiscalizará a todos los contribuyentes, el cual comenzará a regir desde abril.

Todos los contribuyentes que estén activos tendrán una nota que los calificará como sujetos (físicos o jurídicos), con mayor o menor riesgo tributario ante la AFIP. Las notas serán A (muy buena), B (buena), C (regular o nuevas altas), D (malo) y E (muy malo).

La idea de la AFIP es que una persona o empresa, cualquiera sea su nivel de exposición, esté calificada según su cercanía o no a una potencial evasión impositiva, para lo que se tendrán en cuenta diversos factores: nivel de ingresos, facturación declarada, gastos, antecedentes, cumplimiento de obligaciones, entre o tras cuestiones.

El universo que abarca la fiscalización es de un total de 5,6 millones de personas. Ingresarán en las calificaciones todos los contribuyentes sobre los que el organismo reciba información desde el exterior a partir de los convenios que la AFIP está firmando con países como Estados Unidos, Chile, Brasil, España, Uruguay, etc.; con bienes físicos y financieros sin declarar en el país. Obviamente, estos serán los que peor nota tengan ante el organismo.

Cada contribuyente conocerá su nota en abril, una vez terminados los dos llamados a regularizar la situación impositiva vigente. Luego , cada persona o responsable de una empresa podrá protestar y discutir la calificación ante la AFIP, que tomará en cuenta los reclamos para luego determinar si mantiene o cambia la calificación.

Uno de los objetivos del nuevo régimen de calificación ser= 3 determinar los plazos e intereses que alcanzarán a las personas y empresas con intenciones de sumarse a nuevos planes y facilidades de pagos; lo que representará un sistema de «scoring» para los que se quieran anotar en los planes de pago vigentes. Los contribuyentes con mejores notas tendrán planes mejores y con más cuotas cuando se quieran sumar a los regímenes de pagos vigentes. La peor situación será para quienes hayan sido fiscalizados y se les hubieran encontrado bienes y activos financieros sin declarar y no se hayan presentado a ninguno de los dos llamados a regularizar deuda.

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