ARCA extended the suspension of tax enforcement proceedings and precautionary measures for eligible taxpayers and expanded a special payment facilities scheme to cover obligations due up to 31 October 2026.
Argentina’s Agency of Collection and Customs Control (ARCA) issued General Resolutions No. 5923/2026 and No. 5924/2026 on 4 November 2026, extending tax enforcement protections and payment facilities for micro, small and medium-sized enterprises (MiPyMEs), small taxpayers and non-profit organisations. Both resolutions were published in the Official Gazette on 5 November 2026 and took effect on that date.
Suspension of tax enforcement proceedings
Under General Resolution No. 5923/2026, ARCA extended until 30 June 2027, inclusive, the suspension of the initiation of tax enforcement proceedings and the imposition of precautionary measures. These protections were originally introduced under General Resolution No. 5628 and subsequently extended through General Resolutions Nos. 5736, 5806 and 5885.
The extension covers non-profit organisations registered with ARCA under the eligible legal forms specified in General Resolution No. 5628 as of 29 October 2026. It also applies to micro, small and medium-sized enterprises in categories 1 and 2 holding a valid SME Certificate on that date and having the corresponding classification in ARCA’s Registry System.
Additionally, individuals and undivided estates classified under code “547 – Small Taxpayer” in the Registry System qualify for the extension under General Resolution No. 5321 and its amendments and complementary regulations.
However, the suspension does not prevent ARCA from initiating proceedings or imposing precautionary measures in cases involving serious harm to fiscal interests, the lapse of legal proceedings or an imminent statute of limitations.
The extension followed the Ministry of Economy Resolution No. 1899/2026 of 29 October 2026, which expanded the existing protections to include SMEs and small taxpayers.
Expanded special payment facilities
Separately, General Resolution No. 5924/2026 amended the special payment facilities scheme established under General Resolution No. 5875/2026 for SMEs, small taxpayers and non-profit organisations.
The amendment extended the eligibility cut-off for outstanding tax, customs and social security obligations from 30 June 2026 to 31 October 2026, inclusive. It also covers fines imposed up to that date.
Eligible taxpayers can now apply to join the scheme until 30 June 2027, inclusive, extending the previous application deadline.
Application procedure
Taxpayers must apply online through ARCA’s Mis Facilidades service by selecting the option “Special Payment Facilities Scheme – Obligations Due as of 31 October 2026”.
The system will allow taxpayers to include obligations that became due up to 31 October 2026 from 16 November 2026. Technical features and operational specifications are available through the corresponding online portal.
The measures formed part of the Ministry of Economy’s economic relief policy, recognising the role of SMEs in employment generation, production of goods and services, and regional economic development.
