An article published by El Cronista examined the scope of ARCA’s enforcement powers and the situations in which the agency may be unable to move forward with complaints related to undeclared U.S. dollars.

The piece reviewed the legal constraints that shape ARCA’s actions, including statutes of limitations, available information, and the formal requirements needed to initiate proceedings. In this context, Florencia Fernández Sabella highlighted the importance of having clear rules and legal certainty for taxpayers, particularly in light of potential changes to fiscal regularization and control frameworks.

Full article:
https://www.cronista.com/economia-politica/dolares-del-colchon-en-que-casos-arca-no-podra-denunciar-a-los-contribuyentes/