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
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 With this resolution, General Resolutions 1,658, 3,175, 4,334, and 4,521 were repealed, which limited substitute taxpayers and those responsible for third-party debts from accessing this operation.
