Circular RUNOR 1-1877: Update of the Consolidated Text of Judicial Provisions in Lawsuits Brought by ARCA

"Año de la Reconstrucción de la Nación Argentina" COMUNICACIÓN “A” 8177 14/01/2025 TO FINANCIAL ENTITIES:
Ref.: Circular
RUNOR 1-1877:
Decree 953/24. Update of the Consolidated Text Judicial Provisions in Lawsuits Brought by ARCA.
___________________________________________________________________________ We address you to inform you that, pursuant to the provisions of Decree 953/24 -dissolution of the Federal Administration of Public Incomes (AFIP) and creation of the Agency for Revenue and Customs Control (ARCA)- we send you attached the sheets that, in replacement of those previously provided, must be incorporated into the Consolidated Text “Judicial Provisions Originated in Lawsuits Brought by AFIP”, currently named “Judicial Provisions Originated in Lawsuits Brought by ARCA”. We greet you sincerely. CENTRAL BANK OF THE ARGENTINE REPUBLIC Gustavo O. Bricchi Estela M. del Pino Suárez Signature 2 Manager of Information Management Deputy General Manager of Information Regime and Protection of Users of Financial Services Functional Position
ANNEX: 26 Sheets

-IndexSection 1. Judicial Writs System (SOJ).
1.1. Description.
1.2. Judicial Writs Consultation System.
1.3. Availability of information.
1.4. Query variables.
1.5. Scope of the query.
1.6. Frequency of the query.
1.7. Content of the Writ - Responsibility of the seizing party.
1.8. Priority in execution.
Section 2. General seizure of funds and securities and individual seizure of funds and securities existing in safety deposit boxes.
2.1. General seizure of funds and securities.
2.2. Individual seizure of funds and securities existing in safety deposit boxes.
Section 3. Transfer of seized funds.
3.1. Competent Authority - Deadlines.
3.2. Amount to be transferred - Bearing of commissions and expenses.
3.3. Destination of the funds.
Section 4. Lifting of general seizures of funds and securities and individual seizures of funds and securities existing in safety deposit boxes.
4.1. Lifting of general seizures of funds and securities. Validations.
4.2. Lifting of individual seizures of funds and securities existing in safety deposit boxes.
4.3. Processing on paper support.
4.4. Payment in kind of the seized funds.
Section 5. Management of Writs by COELSA.
5.1. Online processing of judicial seizure writs.
5.2. Scope.
5.3. Online processing of writs of type: “Seizure”.
5.4. Online process reconciliation file.
5.5. Modified novelty file.
B.C.R.A. CONSOLIDATED TEXT OF THE “JUDICIAL PROVISIONS ORIGINATED IN LAWSUITS BROUGHT BY ARCA” Version: 11th. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 1

-Index5.6. Processing of the pending balance to be seized.
5.7. Online service of financial entities.
5.8. Operations through the REST API service.
5.9. Seizure on future clients.
5.10. Modification of definitive responses.
5.11. Audit and Control.
5.12. Security.
5.13. Record Design for the response to writs.
Section 6. Judicial Representation of ARCA.
Section 7. Non-compliance.
Section 8. Operations Manual.
8.1. Availability.
8.2. Frequency of the query.
Section 9. Help Desk.
Section 10. Record Design for communication of writs.
Section 11. Agencies authorized to use the Judicial Writs System.
B.C.R.A. CONSOLIDATED TEXT OF THE “JUDICIAL PROVISIONS ORIGINATED IN LAWSUITS BROUGHT BY ARCA” Version: 10th. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 2

1.1. Description.
For the processing of judicial writs issued in lawsuits brought by the Agency for Revenue and Customs Control (ARCA), and through which information is requested or the attachment or lifting of general seizures of funds and securities or other precautionary measures is ordered, or the transfer of seized funds, said organism developed the Judicial Writs System (SOJ). Such writs have a unique, sequential and increasing numbering assigned internally by the system itself.
1.2. Judicial Writs Consultation System.
To access the Judicial Writs Consultation System, financial entities must request the service on the page https://www.arca.gob.ar by logging in with Fiscal Key Level 3. In the System, the following options will be available:
1.2.1. “Judicial Writs Query”
1.2.2. “Judicial Writs Given Low”
1.2.3. “Bank Responses”
Queries related to the present must be sent to the mailbox soj@arca.gob.ar.
1.3. Availability of information.
For reasons of security and certainty, COELSA and financial entities may only consult and/or download from the SOJ information from the day immediately following, inclusive, to the date of entry of each writ in the system.
1.4. Query variables.
The information can be consulted by any of the following variables:
1.4.1. By taxpayer or debtor in which case the “CUIT” (under this category also included are the “CUIL” and the “CDI”) or document number for the
partners of de facto societies must be entered.
1.4.2. By “writ number”.
B.C.R.A.
JUDICIAL PROVISIONS ORIGINATED IN
LAWSUITS BROUGHT BY ARCA
Section 1. Judicial Writs System (SOJ).
Version: 8th. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 1

1.4.3. By “Entry Date and Type of Writ”, in combined form. This option includes a routine
that allows obtaining a text file delimited by “@” with the record design that is added in point 10. Said file must be saved in text format, being able to be opened with any application (Excel, Lotus 123, Access, etc.).
1.5. Scope of the query.
To guarantee that the query covers all writs communicated in a given period, entities must select the following options: “Entry Date”, “All types of writs” and, preferably, in “Text format separated by @”. The period to be queried will be that between the last previous entry to the site and the date of process current. The data thus obtained will be archived on disk and then crossed with the client bases of the entity.
1.6. Frequency of the query.
It must be carried out daily. On Mondays and the first business day following holidays, all immediate previous non-business days must be included in the query.
1.7. Content of the Writ - Responsibility of the seizing party.
The provisions shall also be applicable for the communication of judicial writs ordered in lawsuits brought by the tax collection organisms of the provinces and of the Autonomous City of Buenos Aires, which had celebrated collaboration agreements with ARCA for the use of the SOJ as a transmission channel for the same and by the Ministry of Production and Labor. ARCA, the Ministry of Production and Labor and the collection organism -of level provincial or of the Autonomous City of Buenos Aires, as the case may be- will verify, through the Fiscal Agents, executive lawyers and competent heads, the existence of the debt claimed and the correct entry into the SOJ of the debtor's data and the scope and modalities of the writ. These organisms assume exclusive responsibility -in a separate and independent manner- for the validity and effects of the measures communicated in the lawsuits brought by each of them, for which reason the entity that seized the funds must communicate to the seized parties the organism that ordered the precautionary measure.
1.8. Priority in execution.
Financial entities must execute the orders contained in the writs communicated by the SOJ, strictly respecting the chronological order (day, hour, minute, second) of entry in the system. Nevertheless, in the case of receiving in the same file one or more writs of transfer of seized funds together with one or more writs of lifting of the precautionary measure regarding the same account(s) in which said funds were seized, the transfer of funds must be executed first and then the lifting of the precautionary measure. B.C.R.A. JUDICIAL PROVISIONS ORIGINATED IN LAWSUITS BROUGHT BY ARCA
Section 1. Judicial Writs System (SOJ).
Version: 9th. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 2

2.1. General seizure of funds and securities.
The general seizure of funds and securities shall be decreed and processed according to the following criteria, regarding whose determination ARCA also assumes exclusive responsibility.
2.1.1. Funds and securities reached.
The seizure will affect all funds of the debtor deposited in current accounts, savings accounts, fixed-term investments, title accounts, common investment funds, safety deposit boxes and/or any other value of which the debtor is the holder. In cases where the precautionary measure must be made effective on funds corresponding to remuneration accrued in favor of the defendant, the provisions of Decree No. 484/87 shall apply, which provides that said remuneration will be seized up to ten percent (10%) if they are not higher than double the minimum vital monthly salary, and up to twenty percent (20%) in remuneration higher than double said salary. The verification of compliance with the requirements established by said norm and the determination of the seizable amount, if any, will be the exclusive responsibility of the recipient bank. The unseizability provided for in Law 18.352 comprises, exclusively, the funds assigned to the owners of the institutes incorporated into the official teaching as a state contribution for the payment of the salaries of their personnel, teaching staff and auxiliary teaching staff. Funds of any other origin or cause that could be deposited in the same account remain subject to the seizures referred to in this regulation. (1)
2.1.2. Foreign currency, national, provincial or municipal public bonds, shares or other securities.
When the seizure must be made effective on the funds and securities mentioned in this point, the amount to be seized will be that necessary to cover the total sum claimed in pesos (capital plus interest and costs), applying the following criteria:
2.1.2.1. Foreign currency: the prevailing buyer exchange rate at the
Bank of the Nation Argentina on the last business day prior to the date of attachment will be applied.
2.1.2.2. Public bonds, shares, quota shares of common investment funds and
other securities that trade on the stock exchange: the prevailing quotation in the Buenos Aires Stock Exchange on the last business day prior to the date of attachment will be taken.
2.1.2.3. Bonds, shares and other securities that do not trade on the stock exchange: the amount to be seized will be that determined by the bank based on the valuation elements available.
B.C.R.A.
JUDICIAL PROVISIONS ORIGINATED IN
LAWSUITS BROUGHT BY ARCA
Section 2. General seizure of funds and securities and individual seizure of funds and securities existing in safety deposit boxes.
Version: 7th. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 1

The Fiscal Agent will request the intervening judge to order the entity to sell the seized securities. The amount obtained must be reported in the judicial file, within 48 hours following its realization.
2.1.3. Safety deposit boxes.
When by order of the Intervening Judge the seizure must be made effective on safety deposit boxes opened in the name of the taxpayer, the bank will proceed to block the access to it and communicate the response to ARCA. The Fiscal Agent will request the magistrate to issue a writ of inspection of its content and the simultaneous seizure of the seizable goods or funds existing in it, up to cover the total amount in pesos claimed. The seized goods will remain under the custody of the bank itself, as judicial depositary, until their effective realization and transfer of the resulting amounts to the account of the case.
2.1.4. Plurality of holders.
If the seized funds or securities had more than one holder, the measure will be made effective on the undivided part corresponding to the debtor, only.
2.1.5. Validity of the measure.
Unless express indication to the contrary contained in the writ itself, the attachment will reach the funds and securities existing on the date of its communication to the entities and those that are deposited or constituted in the future, up to the total amount recorded in the same. Also affected by the measure are the funds and securities of any nature that those who acquire the condition of clients with subsequent to the date of knowledge by the Bank deposit, provided there is pending balance of seizure and its lifting has not been communicated nor has the period provided for in article 207 of the Civil and Commercial Procedural Code of the Nation passed.
2.2. Individual seizure of funds and securities existing in safety deposit boxes.
2.2.1. Characteristics.
This is a seizure ordered by the Judge of the case and directed towards funds and securities existing in safety deposit boxes of the debtor. (1)
2.2.2. Recipients.
The writs containing this type of precautionary measure can only be consulted by the financial entities to which they are addressed.
B.C.R.A.
JUDICIAL PROVISIONS ORIGINATED IN
LAWSUITS BROUGHT BY ARCA
Section 2. General seizure of funds and securities and individual seizure of funds and securities existing in safety deposit boxes.
Version: 8th. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 2

2.2.3. Formalities.
The individual seizure of funds and securities existing in safety deposit boxes shall be decreed and processed in accordance with the modalities provided for in point 2.1.3. above and, subsidiarily, by those governing the general seizure of funds and securities; insofar as they are pertinent. (1) B.C.R.A. JUDICIAL PROVISIONS ORIGINATED IN LAWSUITS BROUGHT BY ARCA
Section 2. General seizure of funds and securities and individual seizure of funds and securities existing in safety deposit boxes.
Version: 1st. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 3

3.1 Competent Authority - Deadlines.
The transfer of the seized funds in pesos and of the amounts resulting from the sale or realization of the seized securities referred to in points 2.1.2. and 2.1.3., shall be ordered by the Intervening Judge and executed by financial entities within two (2) immediate subsequent business days following the notification of the respective order. When the order falls on a fixed-term investment, the transfer must be made effective within two (2) immediate subsequent business days following its maturity. If the fixed-term deposit provided for its automatic renewal, the aforementioned period shall be counted from the first maturity subsequent to the communication of the transfer order.
3.2 Amount to be transferred - Bearing of commissions and expenses.
In the case that the seizure had fallen on amounts in pesos, financial entities must transfer to the judicial deposit bank of the jurisdiction of the court or to the Collecting Accounts of the seizing organism, as ordered in the transfer writ, the total net amounts seized up to the concurrence of the amount requested in the transfer writ. When the seizure had fallen on the funds and securities referred to in points 2.1.2. and 2.1.3., the amount obtained by reason of their sale or realization must be transferred. The commissions and/or expenses that the transfer operations referred to in this section require, will be borne entirely by the taxpayer or responsible party and cannot be deducted from the transferred amount.
3.3. Destination of the funds.
The funds seized by ARCA and by the organisms authorized to use the Judicial Writs System, will be transferred using the MEP operation code created specifically for this type of operation to the account of the case and to the order of the Court and Acting Secretariat, or to the Collecting Accounts of the seizing organism, as ordered in the transfer writ.
3.3.1 In the jurisdiction of the Autonomous City of Buenos Aires, they will be deposited in the Bank of the Nation Argentina, Tribunales branch and, in the rest of the country, in the branch of the Bank of the Nation Argentina corresponding to the jurisdiction of the intervening court.
The judicial deposits of the national and federal courts that until the date of entry into force of Law 26.764 were deposited in the B.C.R.A. JUDICIAL PROVISIONS ORIGINATED IN LAWSUITS BROUGHT BY ARCA
Section 3. Transfer of seized funds.
Version: 12th. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 1

Bank of the City of Buenos Aires as a consequence of seizures ordered by ARCA or by the Ministry of Production and Labor will continue in said entity until the extinction of the causes that gave rise to them and as belonging to them. In such cases, the transfer of funds to the said entity must continue, until exhausting the total amount of the executive measures ordered. In cases where the funds seized by ARCA are offered in payment by the holder of the account –based on what is provided in article 92, eleventh paragraph of Law
11.683 and its regulatory norms- said funds will be transferred using the VEP operation code to the collecting accounts of that Organism, for which the writ of Transfer of Funds to Collecting Accounts will be used.
Type 7.
3.3.2. In view of what is established by article 15 of the Fiscal Code of the Province of
Buenos Aires, Law 10.397 (T.O. 2011), the Revenue Agency of the Province of Buenos Aires is authorized to dispose, prior to regularization of the debt and with the express consent of the debtor, the total or partial transfer of the funds and/or assets seized to the account and in the manner it disposes. The funds seized by the Revenue Agency of the Province of Buenos Aires will be deposited in the Bank of the Province of Buenos Aires, must consign Court 50 and Branch 999.
3.3.3. The funds seized by the Government Administration of Public Incomes
will be deposited in the branch of the Bank of the City of Buenos Aires corresponding to the jurisdiction of the intervening court.
3.3.4. The funds seized by the Tax Administration of Mendoza will be deposited in the Bank of the Nation Argentina corresponding to the jurisdiction of the intervening court and in general any other action provided for in the System.
3.3.5. The funds seized by the General Directorate of Revenues and the Adjunct Tax Prosecutor,
of the Province of Córdoba will be deposited in the Bank of the Province of Córdoba S.A., must consign Court 49 and Branch 999.
3.3.6. The funds seized by the General Directorate of Revenues of the Province of Corrientes will be transferred to the account of the case in the Bank of Corrientes S.A.
3.3.7. The funds seized by the State Prosecutor of the Province of Chaco will
be transferred to the account of the case in the Nuevo Banco del Chaco S.A.
B.C.R.A.
JUDICIAL PROVISIONS ORIGINATED IN
LAWSUITS BROUGHT BY ARCA
Section 3. Transfer of seized funds.
Version: 7th. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 2

4.1. Lifting of General Seizures of Funds and Securities. Validations.
Taking into account that the same taxpayer or debtor can be sued in several lawsuits and that in each of them the General Seizure of Funds and Securities can be ordered, financial entities must, when its lifting is ordered, validate the writ number by which the attachment was noted and, if applicable, the data of the court, judicial file number and name of the case. The lifting will be total when the deptor did not have general seizures attached in other lawsuits. In other cases it will be limited to the amount of the lawsuit in question exclusively.
4.2. Lifting of individual seizures of funds and securities existing in safety deposit boxes.
The writs ordering the lifting of this type of precautionary measure can only be consulted by the financial entities to which they are addressed. The entities served will carry out the validations provided for the lifting of the general seizure of funds and securities, insofar as they are pertinent.
4.3. Processing on paper support.
The writs of lifting of general seizures of funds and securities or of individual seizures of funds and securities existing in safety deposit boxes, can also be processed, on paper support. In these cases the entities must receive them and process them provided that their prior registration in the SOJ is accredited and/or verified.
4.4. Payment in kind of the seized funds.
4.4.1. Agency for Revenue and Customs Control.
In cases where the taxpayer opts for the payment in kind of the seized funds, the writ of lifting of the measure will be signed by the lawyer representing the treasury. When financial entities receive judicial writs ordering the lifting of a seizure of funds attached through the SOJ system, the entity receiving the judicial order must put it in knowledge of ARCA, on the same day of its receipt, via email to the mailbox soj@arca.gob.ar, attaching a copy of the writ, in order for said organism to take the appropriate intervention. B.C.R.A. JUDICIAL PROVISIONS ORIGINATED IN LAWSUITS BROUGHT BY ARCA
Section 4. Lifting of general seizures of funds and securities and of individual
seizures of funds and securities existing in safety deposit boxes.
Version: 8th. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 1

4.4.2. General Directorate of Revenues and Adjunct Tax Prosecutor of the Province of Córdoba.
The writ of lifting of the measure will be signed by the lawyer representing the treasury in fiscal executions (fiscal procurator or official authorized in the terms of Provincial Law 9.024). The seized funds (article 147 bis of the Provincial Tax Code Law 6.006 t.o. 2015 and reg.) – will be transferred using the VEP operation code (which has been developed for these purposes) to the corresponding collecting accounts of the Ministry of Finance of the Province of Córdoba, for which a new model of transfer writ designed by ARCA and incorporated into the Judicial Writs System will be used. B.C.R.A. JUDICIAL PROVISIONS ORIGINATED IN LAWSUITS BROUGHT BY ARCA
Section 4. Lifting of general seizures of funds and securities and of individual
seizures of funds and securities existing in safety deposit boxes.
Version: 8th. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 2

5.1. Online processing of judicial seizure orders.
A mechanism for the online processing of judicial seizure orders is established, in which the Low-Value Electronic Compensation Chamber (CEC-BV) will act as the operator for communications of the seizure orders required by ARCA to financial entities, as well as for their processing and reconciliation in accordance with the guidelines defined by this regulation.

5.2. Scope.
The established procedure must be observed regarding all orders containing requests for information on holders, ordering the annotation or lifting of precautionary measures of any nature, or disposing of the transfer of seized funds. All financial entities must adapt their systems to the online procedure for judicial orders established by this Communication prior to March 1, 2021. Until the date mentioned in the previous paragraph, the process will be governed by what is stipulated in Communication "A" 6606. Entities will be solely responsible for the accuracy of the reported data, as well as for the existence and subsequent transfer of the seized funds.

5.3. Online processing of orders of type: "Seizure".
5.3.1. The CEC-BV will collect at 0:00 hours of each banking business day the file of novelties, the file of order cancellations, the VEP file (offer of payment with bank seizures), and the chamber response file with the movements reported by ARCA.
5.3.2. From that moment, and before the start of the process described in the following point, the CEC-BV will make available to financial entities the Order Cancellation File, the VEP file (offer of payment with bank seizures), and the chamber response file.
In case there is no information for the entity, the VEP file will be generated without information.
5.3.3. In order to process online the "Seizure" type orders coming from the novelties file, the CEC-BV will identify the tax keys (CUIT, CUIL, CDI or CIE) reported in the Seizure orders and will retrieve from the database that identifies the fiscal identifier (IF) – uniform bank key (CBU) relationship, the CBU that that IF has registered in the financial system.

B.C.R.A.
JUDICIAL DISPOSITIONS ORIGINATED IN
LAWSUITS BROUGHT BY ARCA
Section 5. Management of Orders by COELSA.
Version: 11a. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 1

5.3.4. This database is composed of the information sent by financial entities to the CEC-BV in accordance with the processes regulated by the BCRA.
5.3.5. From 7:00 hours of each banking business day, the CEC-BV will send to the financial entities that possess those CBU the order to freeze the seizure in each account up to the total amount of the order.
5.3.6. From this moment, all financial entities will effectively implement the measure and report the seized amount in accordance with the legal conditions applicable for the purposes foreseen in the following point. The response must be sent to the CEC-BV before 9:30 hours of the same day.
5.3.7. The CEC-BV, with the received responses, must apply an algorithm that determines the distribution of the seizure across the affected taxpayer's checking accounts.
This algorithm will determine an order of selection of the seized checking accounts, using the following sorting criteria: i) from greatest to least by the percentage of coverage of the balance on the amount to be seized; and ii) from least to greatest using the field of historical seizures of the involved entities, taking accounts from that list until covering the amount of the order.
5.3.8. Before 10:00 hours, the CEC-BV will send to financial entities and ARCA the reconciliation file of the online process and the modified novelty file.
5.3.9. The credits registered on the seized accounts during the time elapsed between the response foreseen in point 5.3.6. and the sending of the modified novelty file foreseen in point 5.5 will be retained by the financial entities until completing the amount of the order.
When there is no balance to be seized according to the modified novelty file, the entity will release the retained sum in accordance with the previous paragraph. Otherwise, it will maintain the retained sum up to the amount of the pending balance to be seized and will report it on the same day at the opportunity foreseen in point 5.6.4.

5.4. Online process reconciliation file.
The reconciliation file will display the balances reported by the entity in accordance with point 5.3.6. and the funds that will remain seized as foreseen in point 5.3.7. From this, financial entities will release funds that have been retained in excess between two or more accounts.

5.4.1. With this file, the entity can control if a seizure impacted in its system was correctly received by the CEC-BV and the amount released after the process foreseen in point 5.3.7.

B.C.R.A.
JUDICIAL DISPOSITIONS ORIGINATED IN
LAWSUITS BROUGHT BY ARCA
Section 5. Management of Orders by COELSA.
Version: 11a. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 2

5.4.2. The amount reported as seized from this process cannot be rectified without judicial authorization as stipulated in point 5.10.
5.4.3. In the case where a seizure implemented by the entity through the invocation of the bank entity's service is not reported as fulfilled, such entity must reduce the seizure up to the pending balance to be seized according to the modified novelty file and report it on the same day in the response file foreseen in point 5.6.4., or reverse the seizure in that account if there was no pending balance to be seized.
5.4.4. Entities that did not report the available amount to be seized within the framework of the online process will receive the Reconciliation files without information.

5.5. Modified novelty file.
The modified novelty file will differ from that stipulated by ARCA in point 5.3.1 by the addition of a field at the end of each record, containing the information on the pending balance to be seized. This value will be equal to or less than the sum of the columns “Capital Amount” and “Interest Amount”, depending on whether the online seizure of the total or partial amount from the checking account(s) in one or more financial entities has been possible.

5.6. Processing of the pending balance to be seized.
5.6.1. From the receipt of the modified novelty file, financial entities will seize up to the amount of the pending balance to be seized:
a) When the response regarding the available amount to be seized in accordance with point 5.3.6. was given by an amount lower than the corresponding one, the difference between the actually available amount and the amount communicated in the online process. b) When no order to freeze the seizure was received or response was sent in accordance with points 5.3.5. and 5.3.6., respectively, the funds in each account. c) In all cases, subsequent credits of funds and values up to the pending amount according to the modified novelty file.
5.6.2. In the cases of clauses a) and b) of the preceding point, the retention must be reported on the same day. In the remaining case, within 48 hours of being effected.

B.C.R.A.
JUDICIAL DISPOSITIONS ORIGINATED IN
LAWSUITS BROUGHT BY ARCA
Section 5. Management of Orders by COELSA.
Version: 11a. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 3

5.6.3. Once the process is finished, the entity must generate a response file adjusted to the record design indicated in point 5.13 of this document. The file must contain information on the seized balances in accordance with the foreseen point.
5.6.4. The response file must be transmitted – daily and starting from 17:00 hours – to the CEC-BV, so that it can send it to ARCA. From that moment, the information cannot be rectified without judicial authorization as stipulated in point 5.10.
5.6.5. In each transmission, the CEC-BV will make available a response file where each entity must verify if the reception and validation were successful. If not successful, they must retransmit the response file with the corrections necessary in each case. In this way, ARCA will be informed of the seizure to proceed with the correct assembly of the response file.
5.6.6. ARCA will process the information sent by financial entities through the response file and determine which amounts and/or values will remain subject to definitive seizure by them.
When the sum of amounts seized by one or more financial entities exceeds the pending balance to be seized, the system will select only the necessary amount to cover that total.
5.6.7. ARCA will communicate the amount used from the reported seizure to cover the pending balance through a daily novelty file called “Daily Novelties of the ARCA Compensation Chamber Process” which will be made available to COELSA the day after the process is carried out, for communication to financial entities in accordance with point 5.3.1. The unused amount must be released by the entities.

5.7. Online service of financial entities.
All financial entities covered by this regulation must create a REST API type service to be invoked from the CEC-BV.
5.7.1. The CEC-BV will determine the accounts corresponding to each holder based on the CBU database it administers, with the information supplied by all financial entities operating products in said CEC-BV.
5.7.2. The transmission of files to and from the CEC-BV will be carried out using the file transfer protocol determined by the CEC-BV for this purpose.
Using this file exchange mechanism, entities will download the corresponding files and send the response files. This operation is the exclusive responsibility of the financial entities and must inexorably reflect the information of the respective account at 07:00 hours.

B.C.R.A.
JUDICIAL DISPOSITIONS ORIGINATED IN
LAWSUITS BROUGHT BY ARCA
Section 5. Management of Orders by COELSA.
Version: 10a. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 4

5.8. Operations through the REST API service.
5.8.1. SEIZURE OF FUNDS: Each entity will receive the information of the consulted account, and the data corresponding to the seizure order for freezing up to the amount of the same. The ordered entity must return the online seized balance based on the order data and the information stored for the account.
5.8.2. RELEASE OF SEIZED FUNDS: Based on the analysis performed by the CEC-BV, it will send to the corresponding entities the order to release funds not necessary to cover the seizure.
5.8.3. DAILY COMPLETION NOTICE: This message will be of optional implementation. Entities that request it must send the CEC-BV a single daily call to notify the completion of the online processing of judicial orders.
To comply with the established time windows, the maximum tolerable response times for the operations of this service will be 4 seconds, and each financial entity must not exceed an average response time for all calls of 1.5 seconds per operation.

5.9. Seizure on future clients
In case there is a remaining balance to be seized, and the precautionary measure ordered is in force, information will be sent to the entire system so that financial entities proceed with the seizure of other seizable products and/or future credits, considering for this that funds and values of any nature deposited by those who acquire the status of clients after the date of knowledge by the Bank are also affected by the measure.
5.9.1. When responding to the indicated information, the existence of a safety deposit box must be reported to COELSA regarding its ownership without making the seizure effective on it. This is because this seizable product requires a specific judicial order from the judge in charge of the fiscal execution.

5.10. Modification of definitive responses.

B.C.R.A.
JUDICIAL DISPOSITIONS ORIGINATED IN
LAWSUITS BROUGHT BY ARCA
Section 5. Management of Orders by COELSA.
Version: 10a. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 5

5.10.1. The modification in ARCA's computer systems of the responses provided in accordance with points 5.3.7. and 5.6.4. must be requested by the involved financial entity to the judge who ordered the seizure.
ARCA cannot modify the sent responses without prior authorization from the magistrate.
5.10.2. When ARCA is the applicant of the measure, the financial entity may request its mediation so that, if it considers it appropriate, it requests the judge who ordered the seizure to modify the previously provided response.
For the foregoing purposes, in accordance with point 2.4 of Communication “A” 6624, financial entities may present a summary of bank accounts that evidences the non-existence of the amounts reported as retained in them.

5.11. Audit and Control
The CEC-BV is obligated to process online all seizure type orders loaded into the SOJ system and to generate and send to ARCA all information requested to ensure compliance with the operations arising from the application of this regulation.

5.12. Security.
This process of Judicial Seizure Orders must adhere to the security requirements stipulated by the CEC-BV in full accordance with the regulations issued by the BCRA regarding this matter.

5.13. Record Design for answering orders.
Automatic response file from financial entities.
Generalities:

• Column delimiter: @
• No column name in 1st row
• No text data delimiter (e.g., single/double quotes)
• Dates in dd/mm/yyyy format
• Amounts greater than or equal to steel

• Accepts "." or "," as decimal separator. DO NOT use thousands separator.
  Structure:
  Column 1: Date of response. (format dd/mm/yyyy) Column 2: Bank code (5 digits required, pad with zeros to the left).
  Column 3: Organization ID.
  Column 4: Judicial Order number.
  Column 5: Account type (see account codes).
  Column 6: Account number. (max. 25 characters)

B.C.R.A.
JUDICIAL DISPOSITIONS ORIGINATED IN
LAWSUITS BROUGHT BY ARCA
Section 5. Management of Orders by COELSA.
Version: 5a. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 6

Column 7: Retained amount. (9 int. 2 dec. - For titles, totalize "quote X quantity" rounded to 2 decimals).
Column 8: Date of retention. (format dd/mm/yyyy) Column 9: Specify if it is a client or not (expected values S or N).
Column 10: Type of taxpayer identification. (see identification codes).
Column 11: Taxpayer identification number. (CUIT/CUIL/CDI/DNI, etc – max. 11 digits).
Column 12: Code of Titles/Bonds/Shares etc. (see Financial Investments codes).
Column 13: Quantity of Titles/Bonds/Shares/Dollars etc. (integer long format).
Column 14: Quote of Titles/Bonds/Shares/Dollars etc. (9 ints, 6 decs) Column 15: Date of quote. (format dd/mm/yyyy).
Name of the response file:
The file sent by the bank must be named with the format bco99999_aaaammdd.rta, where:
“bco99999” indicates the bank code (must prefix with letters “bco” and zeros if the code is less than 5 digits) and must be followed by an underscore ( _ ), “aaaa” represents the year of sending (4 digits), “mm” the month of sending, (if the month is one digit, prefix with a zero to the left), “dd” the day of sending (same considerations as the month), and “.rta” the text file must have this extension. Account Codes:
1. Checking account in pesos
2. Checking account in US dollars (1)
3. Savings account in pesos
4. Savings account in US dollars (1)
5. Fixed term deposit in pesos
6. Fixed term deposit in US dollars (1)
7. Common Investment Funds (1)
8. Public bonds (1)
9. Safety deposit boxes
10. Other funds and values in pesos
11. Unused
12. Unused
14. Electronic Payment Medium - MEP - (only for fund transfers)
15. Shares (1)
16. Negotiable obligations (1)
17. Reprogrammed deposits (1)
18. Securities Box - Client Account (1)
20. Deposits by box

B.C.R.A.
JUDICIAL DISPOSITIONS ORIGINATED IN
LAWSUITS BROUGHT BY ARCA
Section 5. Management of Orders by COELSA.
Version: 5a. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 7

21. Savings account in euros (1)
22. Fixed term deposit in euros (1)
    The code 13 “Pension Account” has been deactivated.
    (1) - The reported amount must be expressed in PESOS applying for the conversion the BNA buyer exchange rate or, if applicable, the quote of public bonds, shares or share of the Common Investment Fund valid on the banking business day prior to the date of the response. Identification Codes:
    1 - D.N.I.
    2 - L.E.
    3 - L.C.
    4 - D.N.I. (foreigner)
    80 - C.U.I.T.
    81 - C.D.I.
    86 - C.U.I.L.
    Financial Investment Codes:
    The corresponding file in text format containing the detail of the securities and their corresponding coding is available online.
    Record Design: Text file delimited by “at” (@) type_account: account code according to table “Account Codes” code: Identification of the Financial Asset denomination: issuing entity class: detail of Financial Asset type: specification To report a Financial Asset code (column 11), the field “type_account” followed by a hyphen ( - ) and finally the field “code” must be taken. Do not include any description, only the code according to the following example:
    ....@columna10@8-5109@columna12@....
    Where:
    type of account: .. 8 - Public Bonds code: ............. 5109 - TREASURY LETTERS IN US$

B.C.R.A.
JUDICIAL DISPOSITIONS ORIGINATED IN
LAWSUITS BROUGHT BY ARCA
Section 5. Management of Orders by COELSA.
Version: 5a. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 8

In case certain Financial Assets do not appear in the file, report to soj@arca.gob.ar indicating the type of asset (Bonds, Bonds, Funds, etc.), who issues it and, if applicable, details and/or particular specifications. It is recommended to periodically verify the last update date to incorporate emerging novelties. Compensation chamber process result file. Record Design. Generalities:

• Column delimiter: @
• With column name in 1st row
• No text data delimiter (e.g., single/double quotes)
• Dates in dd/mm/yyyy format
• Uses “.” as decimal separator. Thousands separators are NOT used.
  Structure:
• Column 1: Nro_Respuesta: (integer long format)
• Column 2: Fecha_Respuesta: (format dd/mm/yyyy)
• Column 3: Id_Organismo: (integer)
• Column 4: Nro_Oficio: (integer long format)
• Column 5: Tipo_Oficio: (1 digit)
• Column 6: Tipo_Id: (2 digits)
• Column 7: Nro_Identificación: (11 digits)
• Column 8: Nro_Cuenta: (max 25 characters)
• Column 9: Monto_Oficio: (9 ints, 2 decs)
• Column 10: Monto_a_Retener: (9 ints, 2 decs)
• Column 11: Saldo: (9 ints, 2 decs)
• Column 12: Observ: (20 characters)
  The file is obtained by performing process result queries via the output format option [Delimited by “@”].

B.C.R.A.
JUDICIAL DISPOSITIONS ORIGINATED IN
LAWSUITS BROUGHT BY ARCA
Section 5. Management of Orders by COELSA.
Version: 4a. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 9

6.1. The judicial representation of ARCA in the fiscal executions referred to in articles 92 and following of Law 11.683 (t.o. 1998 and its modifications) will be exercised indistinctly by the lawyers designated by express act of the cited body, who will hold, for all legal effects, the quality of Representatives of the Treasury.
6.2. Once ordered by the judge of the case, the Representatives of the Treasury are legally authorized to issue, under their exclusive signature, the necessary orders to materialize the freezing of bank checking accounts, funds, and values deposited in financial entities, with the same force as an order emanating from the Judiciary. Likewise, they can control their diligence and implementation.
6.3. The updated list is available online in the SOJ.

B.C.R.A.
JUDICIAL DISPOSITIONS ORIGINATED IN
LAWSUITS BROUGHT BY ARCA
Section 6. Judicial representation of ARCA.
Version: 6a. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 1

B.C.R.A.
JUDICIAL DISPOSITIONS ORIGINATED IN
LAWSUITS BROUGHT BY ARCA
Section 7. Non-compliance.
7. Non-compliance
7.1. The non-compliance with the obligations established in this regulation will make the entity subject to the measures decreed by the judge of the case and to the patrimonial and/or criminal responsibilities that may arise from the damage caused by the intentional or negligent act of its dependents or persons for whom it is obliged to respond, in accordance with the article without number added after article 92 of Law 11.683 and its modifications, and the tenth unnumbered article incorporated by Decree N°65/05 after article 62 of Decree N°1397/79, especially in:
a) The lack of seizure or for a value lower than the corresponding one on funds and credits. b) The response for an amount higher than actually seized, provided that other funds and credits were not retained based on the false appearance generated by that response. c) The lack of receipt of the order to freeze the seizure stipulated in point 5.3.5. d) The lack of information on the seized amount required in point 5.3.6. e) The lack of timely sending of the file foreseen in point 5.6.4. f) The non-compliance with the deadlines stipulated to report and transfer the retained sums. g) Any other delay in fulfilling the deadlines established by this regulation.
7.2. If incurring in delay in the transfer of the seized sums offered for payment to ARCA's revenue accounts – in accordance with the twelfth paragraph of article 92 of Law 11.683 – the entity will assume the burden of entering the corresponding interest until its effective transfer.
Version: 10a. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 1

8.1. Availability.
The Manual was developed to facilitate the interpretation and application of the SOJ by entities and other users. It can be consulted directly online.

8.2. Frequency of consultation.
It is recommended to access this consultation regularly, in order to be aware of the updates registered in the SOJ and to correctly apply any operational changes that occur.

B.C.R.A.
JUDICIAL PROVISIONS ORIGINATED IN
LAWSUITS BROUGHT BY ARCA
Section 8. Operations Manual.
Version: 4th. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 1

9. Help Desk
   Any inquiry regarding the SOJ must be channeled directly to the ARCA Help Desk at the following email address: soj@arca.gob.ar.

In particular, inquiries related to notices from the Province of Córdoba must be channeled directly to the Help Desk of the Agencies of that Province, at the email address: sojcordoba@cba.gob.ar.

Inquiries related to notices belonging to the General Directorate of Revenues of the Province of Corrientes must be channeled directly to the Help Desk, at the email address: soj@dgrcorrientes.gov.ar.

Inquiries regarding notices belonging to the Province of Mendoza must be channeled directly to the Help Desk, at the email address: cobranzajudicialatm@mendoza.gov.ar.

Likewise, regarding inquiries related to notices from the Government Administration of Public Revenues (AGIP) of the Autonomous City of Buenos Aires, they must be directed to the email address: consulta soj@agip.gov.ar.

For inquiries that financial entities must make regarding the service provided by COELSA, the following mailbox is enabled: mesadeayuda@coelsa.com.ar.

Inquiries regarding notices processed by the State Prosecutor's Office of the Province of Chaco must be channeled through the Help Desk, at the email address: sistemas@fiscaliadeestado.com.ar.

B.C.R.A.
JUDICIAL PROVISIONS ORIGINATED IN
LAWSUITS BROUGHT BY ARCA
Section 9. Help Desk.
Version: 9th. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 1

File for communication of notices for financial entities.
Record design:
Generalities:

• Column delimiter: @
• With column name in 1st row
• No text data delimiter (e.g., single/double quotes)
• Dates in dd/mm/yyyy format
• Uses “.” as decimal separator. Thousands separators are NOT used.

Structure:
Column 1: Notice No.
Column 2: Date of Notice
Column 3: Id of Notice Type
Column 4: Description of Notice Type
Column 5: CUIT
Column 6: Legal Name
Column 7: Case No.
Column 8: Court
Column 9: Judge's Name
Column 10: Capital Amount
Column 11: Interest Amount
Column 12: Bank
Column 13: Branch
Column 14: Account No.
Column 15: Department
Column 16: Date Added to Internet
Column 17: Information Request
Column 18: Notice Lifted
Column 19: Agent File
Column 20: Transfer
Column 21: Validity
Column 22: Response
Column 23: Representation
Column 24: Document Type
Column 25: Province
Column 26: Id. of the Agency Generating the Notice Column 27: Amount Pending Seizure

B.C.R.A.
JUDICIAL PROVISIONS ORIGINATED IN
LAWSUITS BROUGHT BY ARCA
Section 10. Record design for communication of notices.
Version: 7th. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 1

Organization coding:
01: Agency for Collection and Customs Control (ARCA) 02: General Directorate of Revenues and Adjunct Tax Prosecutor, Province of Córdoba 03: Collection Agency of the Province of Buenos Aires 04: Ministry of Production and Labor 05: Tax Administration of Mendoza (ATM) 06: Government Administration of Public Revenues (AGIP) 07: General Directorate of Revenues of the Province of Corrientes 08: State Prosecutor's Office of the Province of Chaco

B.C.R.A.
JUDICIAL PROVISIONS ORIGINATED IN
LAWSUITS BROUGHT BY ARCA
Section 11. Agencies authorized to use the Judicial Notices System.
Version: 8th. COMMUNICATION “A” 8177 Validity:
15/01/2025 Page 1