Overview
- ARCA used automated cross‑matching of employees’ SIRADIG/Formulario 572 entries with e‑invoicing and employer withholding records and began sending electronic intimations when it found an unusually high number of inconsistencies.
- The biggest concentration of flagged errors concerns indumentaria (clothing) and work equipment claims that do not meet narrow legal rules for deductibility.
- Most early recipients paid the differences after receiving notices, but news reports and agency sources say about 23,000 cases remain open from an 800,000‑employee universe.
- Notified taxpayers have procedural deadlines in each notice (15 business days) and may regularize by generating a Volante Electrónico de Pago (VEP), file or rectify a DDJJ, or apply for a payment plan before the July 27 filing/payment extension expires.
- ARCA frames the action as a voluntary‑compliance phase prior to formal audits, and failure to correct inconsistencies can trigger formal fiscal audits, accrued interest and omission fines that can substantially increase liabilities.