The purpose of this paper is to study the criminal action regulated in Article 162 of the Tax Code. The first part deals with the normative content of the article. The second part is dedicated to the study of criminal action, its characteristics, types and foundations. Then, a category little known in our country is analyzed: the criminal action that requires authorization from a state entity; what is understood, corresponds to this criminal action. In addition, a section on proce dural persecutability budgets is added to complement the previous vision and the procedural tools that may be exercised in the event of non-concurrence. The third and last part is devoted to tax crimes and their connection with criminal action.El presente trabajo analiza el artículo 162 del Código Tributario desde diversas perspectivas. En primer lugar, se expone el contenido normativo del citado artículo y se hace referencia a la naturaleza de esta facultad. En segundo lugar, se trata la acción penal y se la caracteriza como una acción penal que requiere de autorización de un ente estatal. En tercer lugar, se relacionan los delitos tributarios con dos categorías de delitos: especiales y especializados. Para finalmente, relacionar aquello con la acción penal.