The Customs Regulation and Control Agency (ARCA) has established that sole proprietors who do not manage their Electronic Tax Address (DFE) will be subject to fines. The DFE is a mandatory tool for receiving notifications from the tax agency, so its periodic update is essential.
According to Law 11.683 in article 39, those users who do not comply with the management of the Electronic Tax Address may face penalties. Furthermore, failing to take this action could negatively impact their classification in the "SIPER" system and affect the obtaining of the registration certificate.
The process to set up the Electronic Tax Address in ARCA, according to the official website of the agency, includes logging in with a tax key, accessing the "Electronic Tax Address" service, selecting "Contact Information," and completing the required information. This procedure is carried out to establish a mailbox for receiving notifications.
On the other hand, new annual income caps for the Monotributo have been announced starting February 1. The income table and tax components vary by category, from A to K, with amounts ranging from $7,813,063.45 to $82,370,281.28, respectively.
The Electronic Tax Address, as a private mailbox, is crucial for receiving resolutions, communications, and notices related to tax obligations before ARCA. Its use ensures effective communication between the agency and taxpayers, including legal entities, the self-employed, and sole proprietors. It is important to remember that notifications sent to the DFE are considered received five days after their publication.
