ARCA revised its tax and customs payment facility, extending the cut-off date to 31 August 2025 and reducing down payment requirements.
The Argentine Tax Authority (ARCA) has revised the conditions of the payment facility for outstanding tax and customs obligations, established initially under General Resolution No. 5711/2025 in June 2025.
This announcement was made on 22 October 2025.
First, it extended the cut-off date for obligations and fines eligible for inclusion in the payment plan from 30 April 2025 to 31 August 2025.
Second, it reduced the down payment percentage required from each taxpayer category by five percentage points. The new payment terms are as follows:
| Type of taxpayer | Maximum number of instalments | Down payment percentage | Financing interest rate |
| Individuals, undivided estates, micro and small enterprises, non-profit entities, and the health sector | 60 | 5% | 50% of the compensatory interest rate — as determined by MECON — applicable at the time of implementation |
| Medium-sized enterprises (Tiers 1 and 2), except individuals and undivided estates | 48 | 10% | Same as above |
| All other taxpayers | 36 | 15% | Same as above |
These amendments aim to encourage voluntary compliance by making it easier for taxpayers to regularise outstanding obligations under ARCA’s payment facility scheme.
