he Central Bank of the Republic of Argentina (BCRA) Enforce control schemes that force financial institutions and payment service providers to block collection operations from individuals and businesses in the untrusted taxpayer population. The measure was formalized through Communication A 8144, which establishes operational guidelines for banks, digital wallets, and collection companies for taxpayers considered to be in irregular tax situations.
This provision was approved in December 2024 and is now fully applicable across the country.payment system. According to the central bank, the aim is to limit the use of financial and digital tools in activities outside the established fiscal framework. These operations include credit, debit, prepaid, and purchase card payments, as well as electronic funds transfers processed by financial institutions and payment service providers (PSPs).
BCRA communication scope
text of Communication A8144iDirects banks and PSPs to suspend the provision of collection services to natural or legal persons included in the unreliable taxpayer base. The rule defines that a company must apply the moratorium within up to one business day after being notified that a taxpayer is included in this standard.
This scope includes all payment acceptance systems available on the market (physical terminals, mobile reader, Payment buttons, web links, payment applications, and any channels that allow you to deposit funds by card or money transfer. Persons registered in the database will not be able to continue using these mechanisms until they have regularized their tax situation with the competent authorities.
The measure targets both financial institutions and non-bank parties. in the case of, Digital wallet and PSP, Because these parties control significant portions of retail and commercial electronic collections, this communication establishes a similar obligation to cease immediately.
Database management and notification process
The central tool of this plan is an unreliable taxpayer base, which is controlled by the government. Customs Collection Administration Agency (ARCA). Fiscal institutions are responsible for updating payroll, incorporating new cases, and communicating the income and expenses of listed taxpayers to financial institutions.
According to the planned system, government agencies will send alerts directly to organizations. Banks, wallets, collection companies. Once a company receives a notification, it must take steps to permanently block the services linked to the indicated taxpayer. This suspension will remain in effect until the tax authorities notify us that the situation has become normal or order us to evacuate the base.
This communication makes it clear that interactions between fiscal institutions and financial institutions will take place through electronic channels. Safe exchange. This automates the update process and reduces the delay between detecting an anomaly and effectively enforcing operational limits.
Transition system to alert automation
Although the introduction of the automatic warning system has been completed, BCRA A transition system was established. This previous step requires banks and sole traders to consult their unreliable taxpayer base on a minimum weekly basis. During these validations, if a customer is detected on your payroll, you must manually block the collections service.
This temporary instance attempts to guarantee continuity of control. technical mechanism and controls required for automated operations. Regular consultations allow companies to apply the Protocol even in the absence of immediate warnings from tax authorities.
The central bank suggested that once the system is up and running, businesses will need to adapt to a flow of notifications that allows services to be stopped in short order without the need for additional analysis. This means internal adjustment. process monitoring, Manage services related to identity verification and electronic collections.
Purpose of financial management system
This measure is control mechanism About economic and financial activities. Its purpose is to limit tax evasion and use of the collection system outside the tax register. With the introduction of the new mechanism, companies and people included in the base will no longer have electronic collection tools that facilitate their activities through formal channels.
This restriction is intended to reduce tax non-compliant activities and reduce tax non-compliant activities. electronic payment system Used in informal schemes. The aim is to centralize information and automate communication between tax authorities and financial system actors, thereby enhancing the traceability of transactions carried out through cards and money transfers.
The plan also seeks to induce tax regularization among those integrated into the base. from blockadeTaxpayers must resolve the situation before the tax authorities in order to regain access to regulated collection services.
Impact on banks, wallets and business
Banks and PSP, This regulation suggests the need to adapt customer monitoring and control systems. Entities should keep consultation mechanisms updated, adapt operational processes, and define protocols for suspending services in a prompt and documented manner.
The main impact affecting businesses and taxpayers is the lack of availability. electronic media Payments are made while you stay on base. This includes payment terminals, digital wallets, receiving money transfers, and systems that allow you to obtain funds electronically. Restoration of services will depend on notifications sent by tax authorities after the situation normalizes.
he central bank It reported that this measure applies generally and does not take into account operational exceptions for specific items. The only criterion is inclusion or exclusion from the unreliable taxpayer base.
Implementation and next steps
With the full-scale implementation of Communication A 8144, The financial system incorporated additional control mechanisms for collection operations. The alert automation phase will be completed in the coming months, allowing central banks and tax authorities to operate established systems more nimbly.
of financial institution Payment service providers must continue to adjust their internal procedures to comply with established response times and ensure uniform application of measures. Once the systems are integrated, the flow of information between the Customs Collection Administration and each entity will enable real-time monitoring of the status of taxpayers included in the database.
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