Chaco officials propose new tax audit rules for Gross Income Tax

The Chaco Puede ruling bloc has introduced a bill in the provincial legislature to adhere to the national Fiscal Innocence regime. The proposal aims to modify how the Provincial Tax Administration (ATP) audits Gross Income Tax declarations, applies sanctions, and initiates criminal tax complaints.

According to provincial deputy Iván Gyoker, the initiative seeks to shift the burden of proof, requiring tax authorities to conduct investigations based on founded evidence rather than automatically questioning declarations. The goal is to provide greater predictability for taxpayers, reduce administrative burdens on smaller productive sectors, and encourage economic formalization by offering protections to those who comply with specific conditions.

The project intends to align Chaco’s tax system with national laws 27,799 and 27,826, incorporating simplification mechanisms and favorable presumptions for compliant taxpayers. While the bill does not eliminate the state's auditing powers, it establishes specific criteria and temporal limits for reviews to ensure that interventions are targeted toward concrete indicators of non-compliance.