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Delgado, C., (2019). La excusa absolutoria en los delitos de defraudación tributaria [Tesis, Universidad Privada Antenor Orrego - UPAO]. https://hdl.handle.net/20.500.12759/5716
Delgado, C., La excusa absolutoria en los delitos de defraudación tributaria [Tesis]. : Universidad Privada Antenor Orrego - UPAO; 2019. https://hdl.handle.net/20.500.12759/5716
@misc{renati/381760,
title = "La excusa absolutoria en los delitos de defraudación tributaria",
author = "Delgado Miguel, Claudia Mayli",
publisher = "Universidad Privada Antenor Orrego - UPAO",
year = "2019"
}
Title: La excusa absolutoria en los delitos de defraudación tributaria
Authors(s): Delgado Miguel, Claudia Mayli
Advisor(s): López Valverde, Santiago Manuel
Issue Date: 2019
Institution: Universidad Privada Antenor Orrego - UPAO
Abstract: Atendiendo a su labor de control, la Administración Tributaria puede detectar indicios que presuman la configuración del delito de defraudación tributaria durante el procedimiento de fiscalización.
El artículo 1° del Decreto Legislativo N° 813, Ley Penal Tributaria, hace referencia a la defraudación tributaria, señalando: “el que, en provecho propio o de un tercero, valiéndose de cualquier artificio, engaño, astucia, ardid u otra forma fraudulenta, deja de pagar en todo o en parte los tributos que establecen las leyes, será reprimido con pena privativa de libertad no menor de 5 (cinco) ni mayor de 8 (ocho) años y con 365 (trescientos sesenta y cinco) a 730 (setecientos treinta) días-multa”.
Ante esta situación, el funcionario o servidor público del órgano administrador del tributo que, durante el procedimiento de fiscalización, tuviere conocimiento de la presunta comisión de un delito tributario debería de comunicar de manera inmediata al representante del Ministerio Público, para que este último proceda conforme a sus atribuciones y determine si la conducta cometida por el contribuyente merece o no una sanción penal.
Sin embargo, sucede una particularidad en estos tipos de ilícitos penales, pues la punibilidad de la conducta presuntamente delictiva puede quedar excluida y el delito impune, en ciertos casos declarados por la ley, bajo la institución legal de las denominadas “excusas absolutorias”. Muestra de ello, lo contemplamos de la revisión del artículo 189° del T.U.O. del Código Tributario que establece “No procede el ejercicio de la acción penal por parte del Ministerio Público, ni la comunicación de indicios de delito tributario por parte del Órgano Administrador del Tributo cuando se regularice la situación tributaria, en relación con las deudas originadas por la realización de algunas de las conductas constitutivas de delito tributario contenidas en la Ley Penal Tributaria, antes de que se inicie la correspondiente investigación dispuesta por el Ministerio Público o a falta de ésta, el Órgano Administrador del Tributo inicie cualquier procedimiento de fiscalización relacionado al tributo y período en que se realizaron las conductas señaladas, de acuerdo a las normas sobre la materia”.
Conforme fluye del citado artículo, el ejercicio de la acción penal o la comunicación de indicios acerca de la configuración de delitos tributarios deviene en improcedente cuando el deudor tributario ha regularizado su situación tributaria antes de la correspondiente investigación dispuesta por el Ministerio Público o antes del inicio de cualquier procedimiento de fiscalización por parte de la Administración Tributaria, ocasionando de manera directa que el acto delictivo quede impune.
En tal sentido, advertimos que el artículo 189° del T.U.O. del Código Tributario, tal como está redactado, estaría desnaturalizando la institución legal de la excusa absolutoria al no justificar su utilidad pública por incumplir su efecto disuasivo, respaldando de esta manera la impunidad de los deudores tributarios, pues estos suelen llegar a “regularizar su situación tributaria” ante la institución, mucho después de haberse practicado la fiscalización e incluso haya requerimiento del Ministerio Público de por medio.
In view of its control work, the Tax Administration can detect indications that presume the configuration of the crime of tax fraud during the inspection procedure. The art. 1 ° of Legislative Decree N ° 813, Criminal Tax Law, refers to tax fraud, stating: "the one who, for his own benefit or that of a third party, using any trickery, deception, trickery, trickery or other fraudulent way, leaves to pay in whole or in part the taxes established by law, shall be punished with imprisonment of not less than 5 (five) nor more than 8 (eight) years and 365 (three hundred and sixty-five) to 730 (seven hundred and thirty) ) days-fine ". Faced with this situation, the official or public servant of the tax administration body who, during the audit procedure, is aware of the alleged commission of a tax offence and should immediately inform the representative of the Public Prosecutor’s Office, to proceed in accordance with its powers and to determine whether the conduct committed by the administrator is punishable under criminal law. However, there is a peculiarity for this type of criminal offence, since the punishability of the alleged criminal conduct may be excluded and the offence goes unpunished, in certain cases declared by law, those which are called "excuses for absolution". Proof of this, we contemplate it of the revision of article 189° of T.U.O. of the Tax Code that establishes "The exercise of criminal action by the Public Prosecutor does not apply, nor the communication of indicia of tax offense by the Tributary Administrator Body when the tax situation is regularized, in relation to the debts originated by the performance of some of the conduct constituting a tax offense contained in the Criminal Tax Law, before the corresponding investigation ordered by the Public Prosecutor's Office or in the absence thereof, the Administrative Body of the Tribute begins any inspection procedure related to the tax and period in which the indicated conducts were carried out, according to the rules on the matter ". As it flows from the aforementioned article, the exercise of criminal action or the communication of indications about the configuration of tax crimes is inadmissible when the tax debtor has regularized its tax situation before the corresponding investigation ordered by the Public Ministry or any control procedure by the Tax Administration, leaving the criminal act unpunished. As a result, in recent years the media have highlighted the most popular cases of tax fraud committed in our country. In this way, we warn that art. 189 ° of the T.U.O. of the Tax Code, as it is worded, would be distorting the legal institution of the acquittal by not justifying its public utility for failing to comply with its dissuasive effect, thus supporting the impunity of the tax debtors, since these usually reach "Regularize their tax situation" before the institution, long after the audit has been carried out and there is even a request from the Public Prosecutor's Office.
In view of its control work, the Tax Administration can detect indications that presume the configuration of the crime of tax fraud during the inspection procedure. The art. 1 ° of Legislative Decree N ° 813, Criminal Tax Law, refers to tax fraud, stating: "the one who, for his own benefit or that of a third party, using any trickery, deception, trickery, trickery or other fraudulent way, leaves to pay in whole or in part the taxes established by law, shall be punished with imprisonment of not less than 5 (five) nor more than 8 (eight) years and 365 (three hundred and sixty-five) to 730 (seven hundred and thirty) ) days-fine ". Faced with this situation, the official or public servant of the tax administration body who, during the audit procedure, is aware of the alleged commission of a tax offence and should immediately inform the representative of the Public Prosecutor’s Office, to proceed in accordance with its powers and to determine whether the conduct committed by the administrator is punishable under criminal law. However, there is a peculiarity for this type of criminal offence, since the punishability of the alleged criminal conduct may be excluded and the offence goes unpunished, in certain cases declared by law, those which are called "excuses for absolution". Proof of this, we contemplate it of the revision of article 189° of T.U.O. of the Tax Code that establishes "The exercise of criminal action by the Public Prosecutor does not apply, nor the communication of indicia of tax offense by the Tributary Administrator Body when the tax situation is regularized, in relation to the debts originated by the performance of some of the conduct constituting a tax offense contained in the Criminal Tax Law, before the corresponding investigation ordered by the Public Prosecutor's Office or in the absence thereof, the Administrative Body of the Tribute begins any inspection procedure related to the tax and period in which the indicated conducts were carried out, according to the rules on the matter ". As it flows from the aforementioned article, the exercise of criminal action or the communication of indications about the configuration of tax crimes is inadmissible when the tax debtor has regularized its tax situation before the corresponding investigation ordered by the Public Ministry or any control procedure by the Tax Administration, leaving the criminal act unpunished. As a result, in recent years the media have highlighted the most popular cases of tax fraud committed in our country. In this way, we warn that art. 189 ° of the T.U.O. of the Tax Code, as it is worded, would be distorting the legal institution of the acquittal by not justifying its public utility for failing to comply with its dissuasive effect, thus supporting the impunity of the tax debtors, since these usually reach "Regularize their tax situation" before the institution, long after the audit has been carried out and there is even a request from the Public Prosecutor's Office.
Link to repository: https://hdl.handle.net/20.500.12759/5716
Discipline: Derecho
Grade or title grantor: Universidad Privada Antenor Orrego. Facultad de Derecho y Ciencias Políticas
Grade or title: Abogado
Register date: 28-Nov-2019
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