The DJVE Regime and Tax Evasion. Case Study: The Soybean Complex

Abstract

This paper aims to critically evaluate the Declaraciones Juradas de Ventas al Exterior (DJVE, Sworn Export Sales Declarations) regime as a policy tool, focusing specifically on its use in soybean complex exports as a case study. To this end, a transactional analysis will be conducted on the relationship between the deadlines, quantities, and values declared in advance in the DJVE and those effectively reported in the permiso de embarque (PE, Export Permit). The current regulatory framework will also be examined, particularly regarding income tax determination, customs valuation, and the application of foreign exchange regulations in relation to commodity exports. As a conclusion, the paper will assess the loss of the tax base and revenue due to potential regulatory non-compliance, as well as the impact of what appears to be an inefficient determination of official FOB (Free on Board) values. Finally, public policy recommendations are presented.