The measure was released on Monday through the Official Gazette. Through General Resolution 5670/2025, the collection agency details what the shares of control, perception and application of interior taxes and social security resources will be for a specific segment of taxpayers.
The Customs Collection and Control Agency (ARCA) established the new criteria and procedures for the classification of large taxpayers. This measure was completed through the General Resolution 5670/2025published Monday in the Official Gazette. In this way, the DGI (One of the agencies that the agency integrates) will deal with coordinating the shares of control, perception and application of interior taxes and social security resources for a specific segment of taxpayers, according to previously defined objective criteria.
The decision is part of the jurisdiction of the General Subdirectorate of Tax Operations of Grand Taxpayersdependent on the GENERAL TAX DIRECTORATE (DGI).
In this context, the DGI It will deal with coordinating the shares of control, perception and application of interior taxes and social security resources for a specific segment of taxpayers, according to previously defined objective criteria.
ARCA defines new criteria for the classification of large taxpayers
In this way, the first article of the RG 5670/2025 states that said area “will be responsible for determining the payroll of taxpayers and responsible in the field of action” considering the segmentation parameters by importance, economic sector or other specific conditions established.
Regarding the criteria that will be taken into account, the magnitude of active tax obligations, the affidavits submitted and the volume of sales and exports are highlighted. The number of employees, the movements of funds, the operations with foreign exchange, the patrimonial holdings and the commercial or corporate relations will also be contemplated. The methodology also contemplates the operational capacity of the administrative units in charge of managing taxpayers included.
The reviews on said list – considerate from the volume of operations, income, assets, importance in collection or by control – will be carried out in a period of two years as established by the text. In that sense, the regulations indicate that “the payroll of taxpayers and responsible provided for in the preceding article will be reviewed with a Biennial periodicity”
Source: Ambito
