I don't have found any solution on Internet, so I have implemented one.
The Autofilter code with criteria is then
iColNumber = 1
Dim aFilterValueArray() As Variant
Call ConstructFilterValueArray(aFilterValueArray, iColNumber, Array("A", "B", "C"))
ActiveSheet.range(sRange).AutoFilter Field:=iColNumber _
    , Criteria1:=aFilterValueArray _
    , Operator:=xlFilterValues
In fact, the ConstructFilterValueArray() method (not function) get all distinct values that it found in a specific column and remove all values present in last argument.
The VBA code of this method is
'************************************************************
'* ConstructFilterValueArray()
'************************************************************
Sub ConstructFilterValueArray(a() As Variant, iCol As Integer, aRemoveArray As Variant)
    Dim aValue As New Collection
    Call GetDistinctColumnValue(aValue, iCol)
    Call RemoveValueList(aValue, aRemoveArray)
    Call CollectionToArray(a, aValue)
End Sub
'************************************************************
'* GetDistinctColumnValue()
'************************************************************
Sub GetDistinctColumnValue(ByRef aValue As Collection, iCol As Integer)
    Dim sValue As String
    iEmptyValueCount = 0
    iLastRow = ActiveSheet.UsedRange.Rows.Count
    Dim oSheet: Set oSheet = Sheets("X")
    Sheets("Data")
        .range(Cells(1, iCol), Cells(iLastRow, iCol)) _
            .AdvancedFilter Action:=xlFilterCopy _
                          , CopyToRange:=oSheet.range("A1") _
                          , Unique:=True
    iRow = 2
    Do While True
        sValue = Trim(oSheet.Cells(iRow, 1))
        If sValue = "" Then
            If iEmptyValueCount > 0 Then
                Exit Do
            End If
            iEmptyValueCount = iEmptyValueCount + 1
        End If
        aValue.Add sValue
        iRow = iRow + 1
    Loop
End Sub
'************************************************************
'* RemoveValueList()
'************************************************************
Sub RemoveValueList(ByRef aValue As Collection, aRemoveArray As Variant)
    For i = LBound(aRemoveArray) To UBound(aRemoveArray)
        sValue = aRemoveArray(i)
        iMax = aValue.Count
        For j = iMax To 0 Step -1
            If aValue(j) = sValue Then
                aValue.Remove (j)
                Exit For
            End If
        Next j
     Next i
End Sub
'************************************************************
'* CollectionToArray()
'************************************************************
Sub CollectionToArray(a() As Variant, c As Collection)
    iSize = c.Count - 1
    ReDim a(iSize)
    For i = 0 To iSize
        a(i) = c.Item(i + 1)
    Next
End Sub
This code can certainly be improved in returning an Array of String but working with Array in VBA is not easy.
CAUTION: this code work only if you define a sheet named X because CopyToRange parameter used in AdvancedFilter() need an Excel Range !
It's a shame that Microfsoft doesn't have implemented this solution in adding simply a new enum as xlNotFilterValues ! ... or xlRegexMatch !