The norm, in detail
AFIP is out, ARCA is in: a smaller, simpler tax agency
Decreto 953/2024
in forceNATIONAL
State, institutions and security
Decreto 953/2024 dissolves AFIP and creates ARCA as its legal successor, with a slimmer senior structure and under the Ministry of Economy.
What changed and who it applies to
What changed
Decreto 953/2024 (DECTO-2024-953-APN-PTE) dissolved the Federal Public Revenue Administration (AFIP) —art. 1— and created in its place the Collection and Customs Control Agency (ARCA) as an autonomous entity within the Ministry of Economy —art. 2. ARCA is AFIP's legal successor (art. 6) and it is transferred AFIP's resources, personnel, assets, current budget, holdings, patrimony, commitments, rights and obligations (art. 5), keeping the collection and customs/tax-control competences and functions. Leadership is structured as an Executive Director (appointed by the Executive, 4-year term), a Director General of the Tax Directorate (DGI), a Director General of the Customs Directorate (DGA) and the Deputy Directors General as determined. It is part of Sturzenegger's State-reform plan aimed at reducing the hierarchical structure and compliance cost. verif Oct 24, 2024 ↗
In force
Decree signed on Oct 24, 2024 and published in the Official Gazette on Oct 25, 2024. Art. 12 establishes that 'this decree will take effect on the day of its issuance' (Oct 24, 2024). ARCA operates normally as of the consultation date and issues its own rules (e.g. ARCA Disposition 80/2026, Official Gazette Jun 18, 2026); no reversal, repeal or judicial halt was found. verif Oct 24, 2024 ↗
Are you in or out?
The entire national tax and customs administration. It reaches the personnel and structure of the former AFIP (whose hierarchical staffing is reduced), taxpayers and foreign-trade operators nationwide (who come to deal with ARCA instead of AFIP, with continuity of obligations), and importers/exporters processing before the Customs Directorate. For the investor and the satellite ecosystem (oil & gas, mining, metalworking), the relevant effect is the signal of less bureaucracy and the promise of simplifying customs regimes that cheapen the import of capital goods and inputs. verif Oct 24, 2024 ↗
The norm
Decreto 953/2024 (DECTO-2024-953-APN-PTE), of the national Executive. Art. 1°: 'The ADMINISTRACIÓN FEDERAL DE INGRESOS PÚBLICOS (AFIP), a self-administered entity operating within the MINISTERIO DE ECONOMÍA, is hereby dissolved, with the effects and scope set out in this decree.' Art. 2°: 'The AGENCIA DE RECAUDACIÓN Y CONTROL ADUANERO (ARCA) is hereby created as a self-administered entity within the MINISTERIO DE ECONOMÍA.' Text and number confirmed by direct reading of the Boletín Oficial (notice primera/316055) and mirrored on argentina.gob.ar/normativa (norma 405666). verif Oct 24, 2024 ↗
Our reading
The Government replaced AFIP with ARCA, shrinking the agency's top: fewer senior authorities and a flatter leadership structure, in line with Sturzenegger's State reform (R4 · opening and deregulation). The reading for the investor is one of lower compliance cost and a tax office that commits to simplifying customs and tax procedures — a signal of continuity of the pro-market agenda. What we watch: the change of sign does not by itself equal lower tax pressure or less real friction; the value depends on the simplification of customs and tax regimes materializing in concrete rules, not just in the org chart. thesis
Where it lands, province by province
Applies the same nationwide
No effect lands differently in any one province: it applies the same across the country.
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Property shield: expropriating costs more, evicting is fasterBill PE-13/2026 (Message 22/26) — majority committee report in the Senatepending
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Ignacio Aredez· Chief analyst
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