Overview
- ARCA submitted a fresh criminal complaint alleging AFA used apocryphal invoices and undocumented payments totaling roughly 375–376 million pesos across 2023–2025.
- The filing identifies 15 providers under scrutiny, split between firms with no economic substance and companies showing stark gaps between invoicing and bank credits, including ID Constructora SRL.
- Inspectors conducted site visits, domicile checks and bank tracing, with lenders reporting AFA-issued checks used for purchases such as cattle, meat and construction materials.
- Administratively, ARCA issued income tax and VAT adjustments that AFA rejected, triggering a determinative-oficio process as the case proceeds in the Penal Económico court.
- Judge Diego Amarante has already accepted ARCA as a complainant in a related tax case, and the new probe advances alongside ongoing IGJ reviews of AFA’s balances, with amounts described as preliminary and subject to expansion.