The updated plan introduces fines in the payment plan, reduces the initial advance payment to 2% of the total tax debt, and extends the application deadline to 31 October 2025.
Argentina’s tax authority (ARCA) has renewed the payment plan facility under General Resolution 5742/2025 on 8 August 2025 for companies that have corrected incorrectly computed accounting losses.
Companies that reported losses for 2023 and prior years, or plan to adjust them for 2024 and January-November 2025 fiscal years through Digital Filing or legal proceedings, are eligible to participate.
The renewed and updated plan includes the inclusion of fines within the payment plan, a reduction of the initial advance payment from 3% to 2% of the total consolidated tax debt, and an extension of the general application deadline for the payment plan facility from 31 July 2025 to 31 October 2025.
For business years ending between December 2024 and November 2025, the deadline is now the last day of the 5th month following the deadline for the payment of the respective tax return. Additionally, rules regarding the number of monthly instalments have been adjusted for certain taxpayers.
These updates aim to simplify correcting tax return balances caused by errors in loss computation or using historical loss values. This initiative addresses inconsistencies in loss treatment, which often result in incorrect tax base calculations.
Earlier, ARCA introduced a payment plan under General Resolution 5684/2025 for tax debts from incorrectly calculated losses on 30 April 2025. In Argentina, tax losses can be carried forward for up to five years.
