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Prosecutors and Revenue Agency Oppose Closing AFA Case as Bank Records Show Large Deposits

Prosecutors say payment deadlines were never paused, leaving an alleged 19.5 billion‑peso shortfall under criminal review.

Overview

  • Judge Diego Amarante is set to rule on Claudio “Chiqui” Tapia’s dismissal request after receiving formal rejections from prosecutor Claudio Navas Rial and ARCA as complainant.
  • The case alleges improper retention of taxes and social-security contributions, with Tapia, treasurer Pablo Toviggino, secretary general Cristian Malaspina and director general Gustavo Lorenzo formally imputed.
  • Bank records from Banco Credicoop provided to the court show periods with deposits near 8,000 million pesos and dollar-denominated term deposits, with investigators assessing AFA’s liquidity at payment due dates.
  • AFA’s defense invokes Economy Ministry measures that paused fiscal executions for nonprofits, but ARCA and the prosecutor argue those actions did not alter statutory due dates for the obligations under investigation.
  • Parallel inquiries include a federal probe in Lomas de Zamora into foreign movements linked to TourProdEnter LLC and an IGJ audit demanding expanded accounting, contract details and foreign-exchange flow reports since 2021.