ARCA extends the deadline to 28 November 2025 for companies to join the payment plan for incorrectly calculated tax losses, allowing regularisation of debts with reduced down payments and up to 120 installments.
The Argentine Revenue and Customs Control Agency (ARCA) extended the deadline for companies to join the payment plan for corrected accounting losses to 28 November 2025, up from the original 31 October date, under General Resolution No. 5767/25, published in the Official Gazette on 1 October.
This announcement was made by ARCA on the same day.
The plan applies to companies that updated losses for 2023 or earlier, as well as those intending to adjust 2024 losses, provided they expressed this through digital submission or judicial means. It covers balances arising from miscalculated losses or losses applied at historical values.
The payment plan allows inclusion of related fines, reduces the initial down payment from 3% to 2% of total debt, and can be paid in up to 120 installments, with a minimum installment of ARS 500,000. Companies must submit the original or amended income tax return and reverse losses or undo compensations to qualify.
Existing payment plans may also be refinanced without a new down payment if conditions are met.
