- Who will ARCA’s new measure reach?
- What a suspension means and what it doesn’t mean
The Customs Collection and Control Agency (ARCA) extended until July 31, 2026 the suspension of the start of Tax enforcement proceedings and the castle of Precautions for nonprofit organizations and healthcare taxpayers.
The measure was made official by the General Resolution 5806/2025published this Tuesday in the Official Journal, and is published in accordance with a previous decision of the Ministry of Economic Affairswhich ordered a further extension of the exemption regulation that was already in force.
In practice the resolution is prevents the state treasury from making progress through legal means for the compulsory collection of tax or customs debts during the period of validity of the extension. This includes both the initiation of tax enforcement actions and the application of precautionary measures, including seizures of bank accounts or general seizures of assets.
As long as the ban lasts, ARCA will not be able to take new legal actions or apply these types of asset restrictions against the subjects concerned, except in cases where this is expressly the case excepted through the regulations.
Who will ARCA’s new measure reach?
The suspension ordered by ARCA is sufficient exclusively to two groups of taxpayers: the non-profit organizations and the Taxpayers belonging to the healthcare sector.
In the case of non-profit organizations, the resolution makes it clear that this must be the case registered with ARCA before December 23, 2025in one of the legal forms provided for by the applicable tax regulations.
What a suspension means and what it doesn’t mean
The decision makes it clear that the suspension does not mean debt reliefNor does it eliminate any outstanding taxes, interest, or penalties. Tax obligations remain in effect and may accumulate during the lockdown period.
In addition, the measure does not prevent other administrative measures neither blocked by ARCA nor the initiation of legal action in certain cases. The organization reserves the right to advance even during the validity of the suspension if:
- serious implications for the interests of the Treasury
- Debt issuance risk
- Expiry of the instance
In practice, The relief is temporary and limited to the judicial front and does not replace the need to regulate the budget situation.
Background of the measure
General Resolution 5806/2025 does not create a new regimebut is part of a series of successive expansions planned in 2024 and 2025.
The original suspension was by the General Resolution 5628with a term until July 31, 2025. The term was then extended by the General Resolution 5736.
The current extension responds to that Decision 2109/25 of the Ministry of Economic Affairswhich ordered a further extension of the suspension until July 31, 2026, an order that ARCA implements with this order.
We would like to get to know you!
Register for free at El Cronista for an experience tailored to you.
About The Author
