The new operating provisions of ARCA and the effects of the repealed regulations

The new operating provisions of ARCA and the effects of the repealed regulations

Likewise, the organizational structure of ARCA is modified up to the level of its General Subdirectorate.

Thus, ARCA is the legal successor and maintains the responsibilities, powers and functions assigned to the former AFIP until the approval of the Organic and functional Structure of said entity.

It is worth remembering that the Law of Bases and Starting Points for the Freedom of Argentines, Law 27742, declared a public emergency in administrative, economic, financial and energy matters for a period of one year, delegating to the PEN the powers linked to specific matters of administration and emergency, in accordance with the bases established therein and for the aforementioned period.

Decree 13/2025

Through the aforementioned DNU (2), the organizational structure of ARCA is approved, up to and including the General Subdirectorate level, both with respect to the organization chart (Annex I) and Primary Responsibility and Actions (Annex II).

Thus, ARCA will have six (6) General Subdirectorates, which will be Financial Administration, Supervision, Collection, Institutional (3), Legal Affairs and Systems and Telecommunications.

Considering the latest organizational structure of AFIP, Three General Subdirectorates disappear, Internal Audit, Taxpayer Services and Human Resources.

In turn, the DGI will be made up of Tax Operations for Large Taxpayers, Interior, Metropolitan and Tax Legal Technician.

For his part, the Executive Director of ARCA must make the adjustments and approve the second operational level organizational structure and arrange for any necessary personnel reassignments.

The Executive Director may be removed from his position by the PEN, in the event of substantial non-compliance with the Annual Management Plan for two consecutive years in accordance with what is established by the regulations, with poor performance of his duties constituting just cause for removal, which must be resolved prior to the opinion of a commission made up of the Treasury Attorney of the Nation, which will be chaired by the Legal and Technical Secretary of the Presidency of the Nation and the General Trustee of the Nation.

The Executive Director of ARCA will receive a remuneration equivalent to that of a Minister and the General Directors of the DGI and Customs, a remuneration equivalent to that of a Secretary of State..

In turn, the Deputy General Directors and other ARCA personnel, who are permanent, temporary or contracted, as well as agents from other organizations that provide services in ARCA on commission, seconded or relocated, will participate in the distribution of the account. AFIP, ranking account, taking into consideration for such purposes the remuneration concepts that correspond to each one.

For these purposes, the Ministry of Economy (ME) is empowered to set differential weighting coefficients, which in no case may exceed 1.50 of the respective remuneration base..

Rules repealed

The DNU in question repeals a series of legal norms.

Thus, the rule that established the remuneration of higher authorities, both with respect to the Federal Administrator and the General Directors (4) is repealed due to the new provisions.

The Advisory Council, which had an ad honorem character, is also left without effect, with respect to the Annual Management Plan (5).

On the other hand, the rule referring to the percentage of collection of the special hierarchical account, in which the general directors, deputy general directors and agents of other organizations who provided services in the organization, with a minimum seniority of six months, is void. . (6)

The rules that provided for the incorporation into the AFIP structure of the General Directorate of Social Security Resources (7), the creation of the position of Deputy Director General of Customs (8) are also repealed, and the Directorate of Customs Resources is excluded. Social Security (9).

On the other hand, the rule that had reestablished its powers in matters of Social Security Resources, with respect to the Advisory Council on Social Security matters (10), is also repealed.

Finally, the approval of the organizational structure of the AFIP up to the General Subdirectorate is voided. (11).

Ranking account

The AFIP ranking account is a mechanism that allows the institution’s employees to collect an extra monthly amount, created in 2001 (12) with an amount equivalent to 0.75% of the AFIP collection.

This amount was later set at 0.65% (13) and as of 1/1/2025 it is set at 0.60% of the collection (14).

For these purposes, the provisions that we have mentioned, derived from the Decree, must be taken into account. DNU 13/25.

Early withdrawal system

Through Provision 3/25 of ARCA (15), an early retirement system has been implemented, on a voluntary basis. which allows advancing the compensation that, as recognition for the services provided by the agents, is contemplated in the collective labor agreements in force for the Agency’s personnel.

To do this, it is required that the personnel who work in ARCA’s permanent staff have an age equal to or greater than 58 years as of 12/31/2024 or that they reach said age during the validity of this regime and that the minimum service provision in ARCA.

At the same time, agents subject to a criminal or administrative summary process from which sanctions of dismissal or exoneration could arise or there is fiscal damage, those who register preventive suspensions (16), those who have submitted their resignation and are pending acceptance and the agents who, at the time of requesting their membership, had unjustified absences for which the sanction of dismissal may be applied to them, even when the process had not been initiated.

Personnel who take advantage of the regime will be given an advance compensation amount of 20 salaries without withholding, determining the basis for calculating said compensation based on the remuneration corresponding to the month of December 2024.

Such compensation will be paid in three monthly, equal and consecutive installments, the first of which will be paid within 30 calendar days from the issuance of the corresponding dispositive act.

As an additional benefit, with respect to those agents who do not meet the conditions to retire, they will receive, as medical coverage, a single payment corresponding to up to twelve times the sum of the last pension contributions and employer contributions made as social work, an amount that It will be proportional in the case in which the retirement age and retirement contributions are reached within a period of less than twelve months.

In the case of higher authorities who are on leave in their permanent position, they may benefit from the regime and, in such case, the calculation basis for the compensation amount and the additional benefit will be that corresponding to their rank. holder.

Public accountant. Partner of the Bertazza, Nicolini, Corti y Asoc Studio.

(1) Reached by the Department. 1399/01, art. 8.

(2) From 6/1/2025, BO 7/1/2025.

(3) Includes Planning.

(4) Discount 646/97, art. 3rd.

(5) Discount 1399/01, art. 10 to 15.

(6) Discount 1464/90 art. 2nd.

(7) [1] Disc. 1231/01.

(8) Discount 212/14.

(9) Discount 559/24.

(10) Discount DNU 217/2003, art. 6 to 8.

(11) Discount 898/2005.

(12) Discount 1399/2001, dictated by the then president Fernando De La Rua, art. 16.

(13) Provision 64 of 6/6/24.

(14) ARCA Provision 1/25.

(15) From 6/1/2025, BO 7/1/2025.

(16) Unified Disciplinary Regime, Provision No. 185 AFIP of 5/26/2010.

Source: Ambito

Leave a Reply

Your email address will not be published. Required fields are marked *

Latest Posts