Argentina’s Federal Congress has passed Law 27,799, significantly increasing fines for formal tax violations under the Procedure Tax Law, including late or missing filings, CbC reporting failures, and non-compliance with information requests.
Argentina’s Federal Congress has enacted Law 27,799, which raises penalties for formal tax violations under the Procedure Tax Law (Law 11,683).
The law was published in the Official Gazette on 2 January 2026 and entered into force upon its publication.
The updated regulations introduce significant increases to fines regarding tax infringements and Country-by-Country (CbC) reporting.
The increased fines are as follows:
| Infringement Type | New Minimum Fine (ARS) | New Maximum Fine (ARS) | Previous Minimum (ARS) | Previous Maximum (ARS) |
| Multinational Group Reporting(Failure to report membership, appointed filer, or actual filing) | 200,000 | 15,000,000 | 80,000 | 6,000,000 |
| CbC Report Filing(Late, incomplete, or omitted filing) | 900,000 | 67,500,000 | 600,000 | 45,000,000 |
| CbC Information Requests(Failure to provide timely info to tax authority) | 300,000 | 22,500,000 | 180,000 | 13,500,000 |
| Employer Reporting(Failure to report employees or provide mandatory info) | 100,000 | 7,500,000 | 3,000 | Not Specified |
| Tax Return Omission(Filing omission within deadline) | 400 | 440,000 | 200 | 220,000 |
| Informative Affidavits(Failure to file, incl. import/export transactions) | 20,000 | 22,000,000 | 1,500 | 1,500,000 |
| Non-Compliance with Requests(Refusal to file missing affidavits upon request) | 20,000 | 35,000,000 | 1,500 | 1,500,000 |
