The “fiscal cap,” implemented by Law 27,799—known as Fiscal Innocence—through the simplified Income Tax regime constitutes a protection tool for the Customs Collection and Control Agency (ARCA).The system introduces the presumption of accuracy on the sworn declarations presented and paid under this regime, which implies a legal shield on the tax periods already declared and accepted.
Those who adhere to and comply with the requirements of the regime acquire the right to have their statements considered correct and sufficient by ARCA.This means that, once the declaration is accepted and paid, ARCA cannot reopen, adjust or question the determination of the tax in those periods, unless there is a “significant discrepancy.”In this way, the old presumption of fiscal guilt is abandoned and it is established that the burden of proof falls exclusively on the collecting agency.
The Tax Innocence Law represents a paradigm shift in the relationship between the State and citizens in tax matters.The central objective is the historical repair of national savings through the simplification of the tax system and the protection of formal savings.The new rules seek to encourage the reintroduction of informal funds into the economy, which can encourage consumption, investment and access to credit in the medium and long term.
The protection mechanism covers both Income Tax and Value Added Tax (VAT) for non-prescribed periods, even when the taxpayer had no prior obligation to declare, as long as it complies with the requirements established by the regulations.Presentation and payment on time, whether in cash or through a facility plan within the legal term, automatically activate the presumption of accuracy and the liberating effect for the taxpayer.
Access to the regime is reserved for individuals and companies whose total income does not exceed $1,000 million and whose assets do not exceed $10,000 million in the last three years.These limits are verified individually per year and are independent of the taxpayer’s previous condition.Adhesion is carried out through the “Registration System” service on the ARCA website, selecting “Simplified PH Earnings”.The system issues a digital certificate that certifies incorporation into the regime and can be used by financial entities as favorable precedent.
To maintain the shielding, it is necessary to ratify compliance with the legal conditions annually.The falsification of data or non-compliance with the requirements implies exclusion from the regime and the loss of its benefits. As long as the presentation and payment obligations are met, ARCA will only be able to audit the billing and deductible expenses, without intervening in the variation in assets or in personal consumption as a final consumer.
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In all cases, the burden of proof falls on ARCA, which can only use the declared information, that which is in its possession or that which comes from third parties.If the difference arises from an error spontaneously corrected by the taxpayer before formal notification, no challenge is opened.
The lack of presentation or non-payment of the simplified sworn declaration automatically deprives the taxpayer of the shield, enabling full inspection.If an ARCA challenge is revoked at an administrative or judicial level, the presumption of accuracy is restored and it is considered that verification of the protected periods should never have been opened.
Each year, upon ratifying permanence and meeting the requirements, the new fiscal period is protected, while the previous ones become part of the set of armored exercises, unless there is an intervention order notified on any of them.
