Asset Regularization Regime - Moro

Asset Regularization Regime

Del Moro, Marcelo

2024

ISBN 978-987-8353-07-4

This work aims to address, in a practical and direct manner, the regulations governing a specific section of Law 27.743, "Relevant Fiscal Palliative Measures." To maintain a consistent analytical approach, the text follows the order established by the Law, beginning with a brief reflection on the definition of "regularization" (or tax amnesty/disclosure).

Each chapter of this guide breaks down current regulations and procedures, providing a detailed analysis of every relevant aspect of the tax disclosure scheme. This structure facilitates the understanding and application of the laws for legal and accounting professionals, as well as for anyone interested in regularizing their tax status.

A "Special Chapter on Intensive Practice" is included at the end of the guide, featuring over 40 examples. Designed for clarity and ease of understanding, this chapter enables readers to perform the necessary calculations to determine the amount payable by a taxpayer opting to join the regularization regime.

Additionally, the digital version will incorporate new cases as they arise, along with the relevant legislation.