Overview
- Under Resolution 5790/2025, ARCA will notify contributors after three consecutive failed CBU debits and cancel the adhesion on the fourth.
- The rule is already in force for new debit rejections following its publication in the Boletín Oficial.
- The change covers the self-employed, small taxpayers under the Monotributo, and the domestic work regime.
- To restore the payment method after cancellation, taxpayers must request a new bank adhesion or use authorized digital channels, with requests made before the 20th becoming effective the following month.
- Notifications are sent through the Domicilio Fiscal Electrónico, with alternative channels if not constituted, and the resolution bears the signature of ARCA director Juan Alberto Pazo.