Frequently Asked Questions

All debts are subject to a statute of limitations, including those owed to the tax authorities. However, they must be claimed within the time period established by law.

Procedural resources can be used for debt elimination.

NOTIFICATIONS The Tax Code addresses notifications without defining them or referring to their general aspects. Therefore, the supplementary rules contained in Law No. 19,880, especially Article 45 et seq., and the rules of common law contained in other legal instruments must also be considered in this matter. a) Concept of Notification: A notification is an action intended to inform a person, whether a taxpayer or not, of a specific action or resolution of the Tax Service. b) Importance of Notification: Actions of the Tax Service that require notification to the interested party only take effect upon notification made in accordance with the law. Furthermore, Article 65 of the Code of Civil Procedure stipulates that time limits begin to run for each party from the date of notification. Article 25 of Law No. 19,880 on Administrative Procedures stipulates that “Time limits shall be calculated from the day following the day on which the act in question is notified or published, or on the day on which its approval or rejection occurs by virtue of administrative silence. If the month of expiry does not have a day equivalent to the day of the month in which the calculation begins, the time limit shall be understood to expire on the last day of that month.” Article 48 of the Civil Code states that “all time limits expressed in days, months, and years… shall be understood to be complete.” In the jurisdictional sphere, Article 124, paragraph three, of the Tax Code stipulates that the claim must be filed within the peremptory term of sixty days (ninety days, Law 20,322) counted from the corresponding notification. From the foregoing, it can be concluded that, in summary, notification fulfills two crucial objectives: 1. The action or resolution takes effect with respect to the person or persons who have been informed upon legal notification; if there is no notification or if it is not carried out in accordance with the law, the action has no legal effect. 2. If a right for the affected party derives from said action or resolution, which must be exercised within a certain period of time, that period must be calculated from the moment of the respective notification. It is therefore necessary that, in order to trigger the effects of certain acts, they must be notified to the person upon whom those effects will fall, and that this notification be carried out "in accordance with the law"; that is, in the manner prescribed by law, and not otherwise.

The address for notification is the one registered with the SII, even if the notified person is not present or has changed address.

Indeed, they can garnish your wages up to a certain amount exceeding 5 UTM (Tax Unit Monthly). This regulation is a very powerful tool of the Treasury Service because, unlike other legal regulations that allow wage garnishment, which only allow garnishment or withholding up to a certain amount or percentage, in this case, they can garnish everything exceeding 5 UTM. Therefore, if your salary is two million pesos, everything exceeding 5 UTM will go directly to the Treasury. For example: UTM value $40,935.00 times 5 equals $204,675. So, if you earn two million pesos, they can garnish up to $1,795,325.

Yes, this seizure is very common and has no limit, so money can be seized up to the total amount owed.

Yes, debts are part of a person's estate. Therefore, along with any assets a person may pass on upon their death, they will also pass on their debts. There are legal mechanisms to protect one's estate, such as the benefit of inventory or the right to renounce an inheritance.

ADJUSTMENT: Any tax or contribution not paid within the legal deadline will be adjusted by the same percentage increase as the Consumer Price Index. INTEREST: The taxpayer will be subject to a penalty interest of one and a half percent per month for each month or fraction thereof, in case of late payment of all or part of any type of tax or contribution owed. This interest will be calculated on the adjusted values. PENALTY: Delay in paying taxes subject to withholding or surcharge to the Treasury will be penalized with a penalty of ten percent of the taxes owed. The aforementioned penalty will be increased by two percent for each month or fraction thereof of delay, and the total penalty may not exceed thirty percent of the taxes owed.

Yes, the tax collector has powers granted to him by law and described in the writ of execution and seizure.

In the event of misconduct or abuse committed during the trial by the presiding judge or their assistants, taxpayers have the right to appeal to the Provincial Attorney, who must take the necessary steps to promptly remedy the grievance. The Attorney must inform the Treasurer so that they may take appropriate administrative measures and impose sanctions, if warranted.

It can be done directly to the head of the Public Service or to the Comptroller General of the Republic.

Any other violation of the obligations and duties of public officials and the law committed by a public official in the performance of their duties is sanctioned by Law No. 18,834, on the Administrative Statute. This includes, for example, failing to strictly adhere to the Principle of Administrative Probity or the obligation to perform their duties with diligence, courtesy, dedication, and efficiency.

It is a power that the Treasury has and that can be avoided by filing the corresponding legal appeals.