At the beginning of the year, the Government reauthorized the Revenue and Customs Control Agency (ARCA) to initiate lawsuits or apply measures for tax non-compliance, excluding only non-profit entities or health companies. This measure puts thousands of taxpayers at risk of facing seizures on their bank accounts for not meeting their obligations.
Resolution 1445/2024 from the Ministry of Economy has extended the suspension of the initiation of tax enforcement lawsuits and the application of precautionary measures to non-profit entities and taxpayers in the health sector until July 31, 2025. However, starting January 1, 2025, according to the new regulations, lawsuits and seizures may resume against delinquent taxpayers.
Florencia Misrahi, former head of the ex-AFIP, had maintained the previous grace period, which originated from the economic crisis. The regulations of the Exceptional Regularization Regime for Tax, Customs, and Social Security Obligations allow the regularization of expired obligations until March 31, 2024, including fines, sanctions, and other related interests.
The original resolution, which initially had a deadline of July 2024, has been extended twice. The possibility of initiating lawsuits and tax seizures against delinquent taxpayers represents a challenge for those who have not met their tax and customs responsibilities.
