General Resolution (RG) 5716/2025 modifies the VAT tax receipt issuance regime, while Decree 441/2025 defers scheduled tax increases on liquid fuels and carbon dioxide for 2024 and early 2025.
Argentina has published the General Resolution (RG) 5716/2025 and Decree 441/2025 in the Official Gazette on 27 June and 30 June 2025, respectively.
General Resolution (RG) 5716/2025
General Resolution (RG) 5716/2025 introduces modifications to the tax receipt issuance regime for value-added tax (VAT) purposes, as established by RG 1575. The Resolution redefines and streamlines the conditions for enabling class “A” and “M” receipts.
Decree 441/2025
Decree 441/2025 partially deferred the scheduled tax increases on liquid fuels and carbon dioxide. This deferral applies to unleaded gasoline, virgin gasoline, and diesel, covering the first calendar quarter of 2024, as well as the tax increases for the second, third, and fourth quarters of 2024 and the first quarter of 2025.