Citas bibligráficas
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"
}
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.
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