ARCA enabled taxpayers to use their credit balances to pay taxes

With General Resolution 5753/2025, published in the Official Gazette, ARCA introduced a key modification for substitute taxpayers.

Since September 5, those who perform collection and payment functions on behalf of third parties will be able to use freely available credit balances originating from their own sworn statements.

How the new mechanism works

The regulation allows taxes to be settled directly through the Tax Accounts System, available on ARCA's website. The central condition is that the beneficiary of the tax credit and the responsible taxpayer must be the same person. In addition, the credits applied must be liquid and enforceable, which ensures transparency and security in the process.

Repeal of previous regulations

ARCA habilitó a los contribuyentes a usar sus saldos a favor para cancelar impuestos

The measure expands the scope of the compensation regime and eliminates previous restrictions. With this resolution, General Resolutions 1,658, 3,175, 4,334, and 4,521 were repealed, which limited substitute taxpayers and those responsible for third-party debts from accessing this operation.

With General Resolution 5753/2025, published in the Official Gazette, ARCA introduced a key modification for substitute taxpayers.

Since September 5, those who perform collection and payment functions on behalf of third parties will be able to use freely available credit balances originating from their own sworn statements.

How the new mechanism works

Repeal of previous regulations

How credit balances are caused

Tax credits may arise from official assessments, sworn statements, or administrative and judicial resolutions. Now, all these scenarios allow the use of balances in tax compensation, avoiding cash payments and simplifying tax management.

A more agile digital system

The implementation of the Tax Accounts System enables digital and self-managed administration, reducing time and bureaucracy. This represents a change from the traditional operation, which required separate procedures and review by the tax authority.

Time limit for credits

ARCA also established a five-year statute of limitations for applicable balances. After that period, credits expire as a compensation option, which aims to keep the tax record up to date and eliminate historical credits.

Optimization of the tax system

With this modification, the agency aims to facilitate tax regularization, improve the use of tax credits, and streamline the administration of tax resources, in line with a more modern and efficient management policy.