Buenos Aires, February 25 (NA) – The Tax Collection and Customs Control Agency (ARCA) is carrying out its usual semi-annual process of mandatory re-categorization of monotaxpayers, based on the cross-referencing of data from transactions in digital wallets. The agency's action is notified to taxpayers through their electronic tax address, detailing that 'as a result of the systemic controls carried out by the body, based on the information in our records, we have detected that the category you currently hold is inaccurate, so we will proceed to re-categorize you of our own accord.' The monitoring carried out by ARCA studies the different operations in digital accounts and contrasts them with the declared billing. If it detects income above the permitted limit for the current category, automatic re-categorization is activated. The contentious point with taxpayers is that various testimonies claim that the systemic control does not distinguish between income from economic activity and other personal transactions, which is why complaints are multiplying. From the Government, through the Official Response Office, they came out to deny that ARCA's procedure uses personal transfers to re-categorize, indicating that 'what is reported and analyzed are commercial operations charged with credit card, debit card or QR, as explicitly stated in the notifications sent' and they emphasized that 'charges are looked at, not transfers.' In statements to the Argentine News Agency, tax advisor César Litvin expressed that 'mandatory re-categorization is provided for in current regulations when there are discrepancies between what the taxpayer declares and the data that ARCA has.' In this regard, he specified that 'in principle, it is considered an inconsistency subject to the taxpayer being able to demonstrate in a rebuttal that part of the income in the accounts or wallets is not related to taxable income', giving as an example: transfers between accounts of the same holder, credits not related to the activity, loans, etc. In this context, the CEO of Lisicki, Litvin & Abelovich recalled that 'any income in an account is presumed to be a profit, so the taxpayer must be very careful and meticulous in the use of accounts when they do not come from their activity.' When referring to how to prevent the category change from becoming final if it is considered an error, he explained that 're-categorization is avoided with a rebuttal where it is proven that part of the funds credited to the accounts is not linked to taxable amounts.' The body establishes that the taxpayer has 15 business days from receipt of the re-categorization notification to file a rebuttal in disagreement with the change determined. At this point, it clarifies that 'if no appeal is filed within the term, you will be automatically re-categorized in the category assigned of your own accord, as of the 02/2026 period, and you will not be able to make modifications regarding the new assigned category until the next period.' The procedure must be carried out on the ARCA website with a tax code through the 'Digital Presentations' service, procedure 'Mandatory Re-categorization of Monotax - Appeal in term', attaching the supporting documentation on the disagreement raised. Analyzing the difficult panorama that monotaxpayers face with re-categorization and the exclusion from the Tax Innocence regime, Litvin told the Argentine News Agency that 'it seems that the idea is for there to be fewer taxpayers in the Monotax'.
