An autonomous agency within the Ministry of Economy, comprising the General Tax Directorate and the General Customs Directorate
Decree 953/2024provided for the dissolution of the Federal Public Revenue Administration and the creation of the Agency for Tax Collection and Customs Control. ARCA is anautonomous entitywithin the structure ofthe Ministry of Economyand comprises theGeneral Tax Directorate (DGI)and theGeneral Customs Directorate (DGA).
Over the coming weeks, ARCA will be in atransition period regarding the update of logos, fonts, the website, and institutional communication channels—among other elements—used by taxpayers and customs users for processing procedures and paying taxes. Therefore,temporarily and until the process is completed, references to the dissolved AFIP will remain.
In light of this, it is important to note thatARCA is the legal successor to AFIPand, therefore, is responsible fortax collection,foreign tradecontrol, andensuringtaxpayers’compliance with tax, customs, and social securityobligations.
What remains unchanged with the creation of ARCA?
– Registration with the Agency. No procedures need to be completed, nor do data need to be updated.
– The Unique Tax Identification Number (CUIT) and the Tax ID.
– The Electronic Tax Address.
– The office where taxpayers are registered.
– Citizen assistance channels. Any updates to these channels will be duly announced.
– Appointments for in-person service at any of the agency’s offices.
– The agency’s website. When it migrates to ARCA, this will be duly communicated, ensuring continuity and access to the relevant microsites, services, and applications.
– Tax due dates and deadlines for filing tax returns and making payments.
– Customs, tax, and social security obligations. There are no changes to the Monotributo system.
– Billing systems.
– Procedures initiated with the agency that have not yet been finalized.
– Tax exemptions and benefits of any kind.
– Installment payment plans.
– Agreements regarding international cooperation, such as those for automatic exchange of information (CRS, FATCA, among others).
– Pending tax enforcement actions.
– Violations for non-compliance, initiated proceedings, and pending criminal/tax complaints
-Customs procedures, in general.
-Baggage inspections upon entry into or exit from the country via any mode of transport (land, air, sea, or river).
-Investigations and audits, ex officio assessment procedures, and proceedings before the Tax Court or in the courts that are currently pending.
