During the last week of the previous year, the Government re-enabled the possibility for the Revenue and Customs Control Agency (ARCA) to initiate lawsuits or impose barriers for tax non-compliance on taxpayers, except for non-profit entities or health companies. This measure exposes thousands of taxpayers to account seizures for failing to meet their obligations. Resolution 1445/2024 of the Ministry of Economy, which came into effect in December, reinstated this previously suspended possibility.
The regulation extended the suspension of the initiation of tax enforcement lawsuits and the imposition of precautionary measures for non-profit entities and taxpayers in the health sector until July 31, 2025. Starting from January 1, 2025, lawsuits and seizures by the treasury will resume for those taxpayers in default with their obligations, as stated in the resolution.
The Exceptional Tax, Customs, and Social Security Regularization Regime allows for the regularization of overdue obligations until March 31, 2024, including fines, definitive sanctions for infractions committed before that date, and the corresponding interests. The original resolution, which was set to expire in July 2024, has been extended twice.
The regulation exempts non-profit entities and taxpayers in the health sector from seizures and tax lawsuits, with the aim of providing relief to key sectors for the social and economic development of the country. The measure is based on the special circumstances faced by these sectors, which will enable them to fulfill their tax obligations in a more favorable context.
