The Collection Agency of the Province of Buenos Aires (ARBA) ordered that, as of December 1, 2025, it will enter into force A new procedure that will allow collection agents to generate and present retention vouchers in a totally digital way.
The measure was published today in the Official Gazette of the District and is part of the Package of Initiatives announced by the Governor Axel Kicillof.
The new procedure for digital retention vouchers
The executive director of Arba, Cristian Girardexplained that the resolution “It is registered in the path of modernization and simplification that we have been promoting to reduce administrative load and expedite tax compliance”. And he stressed: “This digitalization strengthens transparency, grants legal certainty and improves the agency’s relationship with taxpayers and collection agents.”
Among the main aspects, it is established that the generation and issuance of vouchers must be carried out directly on the official website of Arbathrough the application “Proof of retention”, using CUIT and CIT, and completing the required data.
Any information transmission will be affidavit and must be sent before 6 pm on the corresponding expiration day. The new form A-122R will constitute for taxpayers the official record of the withholdings practiced.
Likewise, the regulations contemplate that, in case of verifying technical damage on the day of the expiration, it will be enabled as an extension on the immediate business day following the correction of the inconvenience. Agents may consult, download and eliminate the vouchers generated, which will remain registered as “historical data.”
The digital transformation
The measure is part of an integral rearrangement of the collection agents system, whose purpose is to make it clearer, efficient and fair. In this sense, Arba advances on a digital platform that generates jurized statements prearmed automatically and allows online consultation of applied withholdings, providing real -time information to retained companiescollection agents and the body itself. This implies less errors, more systemic control and a much more transparent administration.
In the next few days, the suspension of those agents who do not comply with their obligations in an appropriate manner, a condition that will be published for taxpayers consultation in order to avoid undue retentions will be advanced. The agency will also feature the power to register and unsubscribe ex officio, guaranteeing a greater order. In addition, they will automatically register those who had to register and did not, thus strengthening the equity between those who comply and those who do not.
Girard stressed that “These transformations demonstrate how the province advances in a more fair and efficient tax scheme, in which those who have more contribute more, while simplifying the daily life of SMEs, shops and professionals”.
The resolution, sponsored by the Executive Sub -Directorate of Collection and Cadastre (SERYC), will be applied to operations after the date of its entry into force and does not reach banks or financial entities
Source: Ambito
