Overview
- Following the 5 February deadline, ARCA sent Domicilio Fiscal Electrónico notices of office-initiated reclassifications or exclusions, granting 15 business days to appeal via Presentaciones Digitales or the change becomes firm and may trigger migration to the general regime.
- ARCA’s MOREO system consolidates commercial collections across digital wallets by CUIT, cross-checks them against invoicing, and can automatically adjust a taxpayer’s category or initiate exclusion when significant gaps are detected.
- Government statements say the sweep evaluates commercial card and QR collections rather than personal transfers, with transfer data for individuals reported only from about 50 million pesos per month.
- Accountants and professional associations report widespread notices and warn the automated parameters can misread loans, family transfers or sales of used goods as taxable receipts, urging detailed supporting documentation in descargos.
- Opposition deputies, led by Guillermo Michel and others, introduced a bill to suspend ARCA’s office reclassifications for 180 days as questions over the methodology and safeguards persist.