- The procedure for requesting information subject to bank secrecy has been modified, establishing that the taxpayer must expressly authorize the lifting of such secrecy, with silence considered as a refusal.
- In case of refusal, an expedited judicial procedure must be followed, which will be exclusively heard by the Tax and Customs Courts (TCC). In this sense, the judge must resolve the case during the same hearing, which must be scheduled within a maximum of 15 days from the notification to the taxpayer, or open a shortened evidentiary period of five days.
- Additionally, a procedure without bilaterality or prior defense by the taxpayer has been created, which, in any case, must be authorized by the TCC. This will apply only in audit proceedings under number 10 of Article 161, when based on information obtained by applying Article 85 ter or regarding audit proceedings initiated under letters a) or b) of Article 59 bis, when the taxpayer has not appeared or provided clarifications as required by the final paragraph of said article.
- Conversely, penalties are increased for authorities who fail to comply with the duty of confidentiality regarding the information obtained under this regulation.
- Furthermore, banking entities are required to report when more than 50 deposits are made to a taxpayer’s accounts from 50 or more different persons or entities within the same day, week, or month, or when at least 100 deposits from 100 different persons or entities are made in a semester.
- Such information shall be sent biannually in July and January, regarding the previous six-month period, and shall include the holder’s data, TIN, account, and the amount of deposits received.
- The information collected by the IRS that does not result in an audit must be eliminated within a maximum period of three years from its receipt. Likewise, financial entities must delete the reports submitted to the IRS within 30 days.
The first biannual report must be made regarding the second semester of 2024.
The remaining amendments, in the absence of a special rule, will come into effect starting from the first day of the month following the publication of the law.
