ARCA has extended the deadline for eligible taxpayers to submit financial statements and related accounting documents for the December 2025 fiscal year-end.
Argentina’s tax authority (ARCA) has extended the deadline for submitting financial statements and related accounting documentation until 31 July 2026 for eligible taxpayers whose fiscal year ended in December 2025, under General Resolution No. 5871/2026.
The extension applies to taxpayers and responsible parties covered by General Resolution No. 4,626, including corporations, sole proprietorships, trusts and other entities that maintain commercial balance sheets for income tax purposes.
The revised deadline covers the submission of the Annual Report (Memoria), Financial Statements, Auditor’s Report, and other documentation required by ARCA.
ARCA said the extension was introduced to ease the workload of accounting professionals during one of the busiest reporting periods of the year. The measure also follows requests from professional organisations representing the economic sciences sector.
Taxpayers and authorised professionals must file the required documentation through the Presentación Única de Balances (PUB) service using their Clave Fiscal credentials. The online system has been updated to accept submissions until the new deadline.
General Resolution No. 5871/2026 was issued on 29 June 2026 and entered into force upon its publication in the Official Gazette on 30 June 2026.
