After a complex investigation, the Federal Administration of Public Revenues (AFIP) was able to identify the mastermind and responsible persons of an illegal association that sold fake invoices on the internet. With a view to destroy the criminal organization, more than 50 searches of premises under court were carried out, lots of accounting information was seized and the three responsible persons were arrested. According to the tax agency, the evaded amount is of ARS 5,730,000 in value added tax (VAT) and of more than ARS 9,110,000 in income tax.
The highlight of the investigation was that AFIP could not only identify the nominees (insolvent owners of the invoices), but also the companies that attempted to deceive the tax agency. Besides, the three masterminds of the stratagem were identified and through an order of the Federal Court in Criminal Matters of 3 de Febrero, in charge of Mariano F. Larrea, Daniel Mario Hosain, Mario Rodolfo Bozzini and Adalberto Hugo Ceriotti were arrested.
In the case there were over 50 searches of premises under court order in different locations of the country such as: downtown Buenos Aires, Palermo, Junín, Mercedes, La Plata, Rosario, Comodoro Rivadavia, Neuquén, Paraná, Posadas and Tucumán.
The Investigations Division of AFIP West Regional Directorate verified that the stratagem involved sending spam emails spam directly, massively and indiscriminately offering the supply of fake invoices. The alleged benefit for the buyers (who are also being investigated in this case) was to improve their VAT and income tax situations deceiving the Treasury.
How the masterminds were identified
The investigation began with only one datum: an email that offered fake invoices. From this moment, a fake contact with the criminal organization began.
Once the communication was established, the first name of each of the responsible persons was obtained as well as the IP of the computer used to exchange emails, the list of the 21 invoice “factories” offered and mobile numbers.
After gathering information the first tax examinations to the companies and/or owners of the invoices were conducted. At the beginning 12 real domiciles were visited and it was proved that the persons involved were insolvent, and this contrasted with the amounts of sales.
One of the nominees was a man who, apart of living in poverty, was illiterate. However, he always knew that the person who had offered him money to open a bank account was benefiting from the extreme situation in which he lived and, for that reason, he did not hesitate to file a complaint and gave important information such as name and last name.
With the information gathered in the real domiciles the existence of a match between the complaint filed by the nominees and the intelligent information gathered by AFIP was proved. Therefore, AFIP could identify the masterminds and the companies that were using fake tax credit.