AFIP is dissolved and ARCA is created in its place

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 ↗

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 ↗

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 ↗