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Argentina’s Tax Agency Files Criminal Complaint Against AFA Over Unremitted Withholdings

ARCA cites the Supreme Court’s Lambruschi precedent to frame nondeposit of retentions within 30 days as an immediate criminal offense.

Overview

  • The DGI/ARCA complaint alleges fiscal harm of ARS 7,593,903,512 tied to retained taxes and social-security resources.
  • According to the filing, tax withholdings for August–September 2025 totaling ARS 916,005,301 were still unpaid as of December 10.
  • Social-security contributions from December 2024 through September 2025 amounting to ARS 6,677,898,210 were deposited late on December 10.
  • The document names AFA president Claudio “Chiqui” Tapia as the responsible retention agent under law 27,430.
  • The case is before the Justicia Nacional en lo Penal Económico in Buenos Aires and remains pending, with potential penalties of two to six years’ imprisonment.