They block means of payment to “non -reliable” taxpayers

The collecting entity activated a system that blocks virtual taxpayer cards, accounts, accounts and wallets

04/15/2025 – 10: 02hs

The Customs Collection and Control Agency (ARCA)in coordination with the Central Bank of the Argentine Republic (BCRA), carried out a financial control mechanism that implies the blockage of payment means for taxpayers that present fiscal irregularities. The measure was formalized through communication to 8144/2024 and establishes that both natural and legal persons included in a “non -reliable” taxpayers database will see their access to bank accounts, cards and virtual wallets restricted.

The purpose is intended to strengthen supervision on suspicious operations, prevent Tax evasion maneuvers and limit the improper use of the financial system. Once the CUIT of a taxpayer is incorporated into the corresponding database, the restriction of services is immediately activated.

Criteria for inclusion in the ARCA database

As reported by Arca, the incorporation of a taxpayer to the list of “Not reliable” It is not automatic or random. It is a measure that responds to the detection of different types of breaches. Among the reasons that can motivate inclusion are:

• Tax inconsistencies of a serious nature.

• Absence of supporting documentation in economic operations.

• Impossibility to prove the traceability or legitimacy of financial movements.

Once one of these situations is verified, ARK You can proceed to restrict taxpayer’s access to different tools of the payment system, which covers debit and credit cards, prepaid cards, virtual wallets, operations through QR codes and the reception of transfers.

Scope and execution of the blockade

The new system has a comprehensive scope. Not only does it involve the affected taxpayer, but also the intermediaries of the digital payment ecosystem. Financial, Fintechs and Payment Processing Entities must comply with the instruction to block any transaction associated with CUITS that appear in the Ark database. This includes the impossibility of accepting payments, processing charges with physical terminals (postnet) and performing digital operations linked to the taxpayer in question.

In the case of shops, the application of these restrictions may have immediate operational consequences. Commercial establishments that are registered with cuits included in the “non -reliable” list may not use collection tools until they regularize their fiscal situation. This represents a total suspension of commercial activities that depend on electronic or digital payments.

PROCEDURE FOR THE REVIEW OF THE ADMINISTRATIVE STATE

For those taxpayers who consider that the inclusion in the database is wrong, or who wish to regularize their situation before the tax agency, Arca enabled a digital channel for consultations and presentations. Through the official web portal of the entity, the “Administrative State of CUIT: face -to -face reactivation” can be accessed.

The procedure contemplates the following steps:

1. Digital presentation: The taxpayer must enter the system with his fiscal key and complete the corresponding form, attaching the documentation requested by the agency.

2. Case evaluation: Once the documentation is submitted, Arca will analyze the file and determine whether it corresponds to maintain the status of “non -reliable” or proceed with the reactivation of the CUIT.

3. Official communication: The result of the analysis will be informed to the electronic tax domicile declared by the taxpayer.

In the event that the regularization application is approved, access to the means of payment that had previously blocked will be re -established.

Implementation in collaboration with the financial system

The new control scheme was designed jointly with the Central Bank, which provides the normative infrastructure and technique necessary to apply restrictions on the financial circuit. The implementation requires that banks, digital wallets and payment processors automatically verify and in real time if a CUIT is restricted before authorizing an operation.

In addition, entities must report ARK Any transaction attempt that is prevented by the system, as part of a constant monitoring scheme that feeds the agency’s fiscal intelligence.

The impact of the system also extends to Fintechs and digital platforms that operate with virtual accounts or electronic payment instruments. These companies must adapt their systems to automatically reject or suspend any operation linked to a CUIT that appears in the database. The regulations also require the user to be notified about the reason for the restriction.

Payment services providers are also required to send periodic reports to ARK On the fulfillment of these measures, under risk of being liable to administrative sanctions if omissions or breaches are detected.

The database of “non -reliable taxpayers“It will be updated periodically by Arca. The agency indicated that the permanence in that condition will depend on the analysis of the fiscal situation of each taxpayer. The regularization or correction of the causes that originated the restriction will allow the reactivation of the CUIT, provided that the fulfillment of the fiscal obligations is reliablely verified.