After explaining the general concepts relevant to Argentina's criminal tax law, this article describes the main criminal acts as defined by the law - accounting/fiscal felony, evasion and aggravated evasion, falsely obtaining tax benefits, failure to register and file a return, failure to remit the taxes withheld or collected, concealing assets, false valuation of goods and altering documents. The article also considers the perpetrators of tax crimes and their accomplices as well as the relevant administrative and criminal procedures.