Federal Administration of Public Resources
Argentina
Americas

ACCION: A digital inspection report

Implementation year
2021

The ACCION digital inspection report (Acta de Inspección Digital – ACCION) is an IT tool that enables the digital and automated management of a massive, centralized audit procedure, based on surveys of irregular employment relationships conducted by control bodies such as Argentina’s Federal Administration of Public Resources (Administración Federal de Ingresos Públicos – AFIP) and Ministry of Labour, Employment and Social Security (Ministerio de Trabajo, Empleo y Seguridad Social – MTEySS).

ACCION interacts with other AFIP systems to check irregularities, determine debts, impose fines and issue notices, to the employer’s electronic tax domicile, in cases where social security contributions have not been paid. 

Each stage of the audit process takes place without human intervention, ensuring transparency for citizens, who have access to all documentation from beginning to end. This was made possible thanks to Argentina’s regulatory update, which, over the last few years, has seen various digital platforms rolled out for the management of administrative files, and the legal effectiveness and probative value of electronic administrative and contentious-administrative procedures recognized.

Topic:
Information and communication technology
Contribution collection and compliance