Argentina’s ARCA has introduced a direct-debit mechanism for high-value payment plan instalments and early repayments. The new procedure will become mandatory from 1 October 2026.
Argentina’s Tax and Customs Collection and Control Agency (ARCA) has adjusted the collection mechanism for high-value instalments under payment plans, with the aim of streamlining procedures and reducing taxpayers’ administrative burden.
The measure was formalised through General Resolution 5896/2026, which repeals and amends previous regulations, namely General Resolutions Nos. 5,279, 5,321, 5,525, 5,828 and 5,873.
In light of recent technological and operational updates to the banking network, direct-debit processing has been enabled for transactions that previously required individual electronic fund transfers.
Main changes
Instalments under payment plans for amounts equal to or exceeding ARS 100,000,000 (one hundred million pesos) will be processed directly from the taxpayer’s bank account through automatic debit collection.
Requests for full early repayment of payment plans will also be processed through the direct-debit system from the bank account.
The requirement to use manual electronic transfers for these instalments — or in exceptional cases where automatic collection fails — has been eliminated.
Requirements for taxpayers
Taxpayers with active payment plans managed through the “Mis Facilidades” web service must carry out the following checks before the new system takes effect:
- Check the uniform bank code (CBU): Access the system and verify that the CBU has been correctly declared and registered.
- Confirm plan selection: Ensure that the relevant CBU is associated with and selected in the tab for the payment plan currently in progress.
- Ensure available funds: Sufficient liquidity must be available in the bank account on the date scheduled for the automatic debit.
The new direct-debit collection procedure will become mandatory from 1 October 2026.
