The new deadline is set at 28 November 2025. 

Argentina’s tax authority (ARCA) has announced an extension for taxpayers to join the payment facility regime on 22 October 2025, aimed at regularising income tax balances, including adjustments for misallocated losses.

The new deadline is set for 28 November 2025.

However, for certain obligations, the deadline extends to the last day of the fifth month following the due date of the respective sworn statement, if that date is later.

This regime applies to non-statute-barred fiscal periods and fiscal years ending between December 2024 and November 2025. It offers taxpayers the opportunity to correct errors in loss allocation, as well as address any associated interest and fines.

The initiative is designed to simplify tax compliance and provide taxpayers with greater flexibility in meeting their obligations.