The Collection Agency of the Province of Buenos Aires (ARBA) announced a new measure aimed at simplifying and modernizing the tax system. In this regard, it was stated that tips paid through electronic means will be excluded from the withholding regime.
This provision, which was formalized through Regulatory Resolution No. 7/2025, establishes that tips identified and itemized in electronic payment methods will not be subject to the Credit and Purchase Card Collection System (SIRTAC).
ARBA emphasized that this decision is part of a broader policy of tax simplification, aimed at relieving the administrative burden on taxpayers and promoting productive activity in the province of Buenos Aires. According to them, this measure aims to facilitate compliance with tax obligations through more transparent and straightforward processes.
The Executive Director of ARBA, Cristian Girard, underscored the importance of continuing to optimize the tax system to reduce financial and administrative costs, especially for the middle class, merchants, and workers. Girard also mentioned that these actions strengthen the oversight of those taxpayers with greater economic capacities.
Additionally, the revenue threshold was raised to exempt thousands of small and medium-sized enterprises from acting as withholding and collection agents, which will reduce their administrative burden. This is part of the initiatives implemented by ARBA to simplify and update the tax system in the province of Buenos Aires, which also include raising minimum amounts for withholdings, implementing a Simplified Regime for Gross Income, and modernizing payment mechanisms.
In summary, these measures seek to strengthen fiscal equity, distribute the tax burdens more equitably, and facilitate compliance with tax obligations, especially for workers in the service sector.
