Argentina’s ARCA has clarified the differences between registration, annual ratification and one-time validation under the Tax Innocence Law, explaining which taxpayers must take action and how the simplified income tax return process works.
Argentina’s tax authority (ARCA) clarified the distinction between registration, ratification and validation under the Tax Innocence Law on 27 October 2026.
Taxpayers who have already joined the system, filed their sworn statement and cleared any outstanding balance need to take no further action.
Taxpayers who are still weighing their options, or who must complete a procedure, fall into three separate groups. Each group has its own step.
Three separate procedures
Registration applies to people who are not yet in the system but want the benefits of the Tax Innocence Law. They start by completing registration in the Tax Registry System.
Ratification happens every year. After filing the sworn statement, a taxpayer confirms they will stay in the system for the following period. A sworn statement filed for 2025, for example, keeps the taxpayer in the system for 2026.
Validation is a one-time, exceptional step. It covers a very small group of taxpayers who joined under Decree 353/25, before Tax Innocence Law No. 27,799 came into force. Because of the new regulations, these taxpayers must validate their membership.
About the simplified sworn statement
The simplified sworn statement is a special method for filing income tax returns. Individuals and undivided estates that meet certain requirements can use it.
ARCA generates a prefilled sworn statement using its own systems and data supplied by taxpayers or third parties. The taxpayer can change the figures, confirm them and then submit the statement.
