The Tax Collection and Customs Control Agency (ARCA) has made modifications to the Electronic Control Actions System, removing four sanctions against taxpayers through General Resolution 5.660, recently published in the Official Bulletin. These changes were highlighted by the legislator, who emphasized the importance of having clear and fair rules for those who create jobs.
Among the measures removed is the classification into a category different from the risk profile, the exclusion or suspension of Special Tax Records, and the inability to issue class 'A' invoices. This last restriction involved issuing class 'M' invoices with potential 100% VAT withholding, affecting companies' liquidity. Additionally, financial capacity is no longer considered for the approval of declarations in import systems.
It is noted that the only sanction that remains in effect is the limitation of the Unique Tax Identification Key (CUIT), which can be verified through a specific microsite. According to Sebastián Domínguez, CEO of SDC Tax Advisors, the modifications are positive by eliminating sanctions that violated constitutional rights such as the principle of legality and due process.
These changes occur in response to a request from Deputy Ricardo López Murphy, who demanded explanations in Congress regarding the disqualifications of CUIT and restrictions on invoicing for certain taxpayers. Through a Resolution Project, he requested that the National Executive Power report in the lower house on the number of disqualified CUIT cases and the reasons behind 80% of the decisions made.
In this context, the measures adopted by ARCA aim to simplify, digitize, and streamline procedures to facilitate tax compliance by taxpayers, ensuring a more transparent and fair process for all involved.
