The new resolution sets a 1% interest rate for payment plans submitted by 30 November 2025, replacing the previous rate of 50% of the compensatory interest.
Argentina’s tax authority (ARCA) has issued General Resolution 5788/2025 on 13 November 2025, extending the deadline for taxpayers to access the payment plan facility for outstanding tax debts arising from miscalculated tax losses.
Introduced initially through General Resolution 5684/2025, this payment plan facility has been renewed and expanded multiple times, including through General Resolution 5742/2025, which initially extended the deadline to 31 October 2025, and General Resolution 5767/2025, which further pushed it to 28 November 2025.
The most recent extension, established under General Resolution 5788/2025, allows taxpayers to benefit from the instalment regime until 30 December 2025.
In addition to the extended deadline, the new resolution offers a reduced interest rate of 1% for payment plans submitted by 30 November 2025, replacing the previous interest rate calculated under General Resolution 5684/2025, which was equal to 50% of the compensatory interest rate.
The resolution was published in the Official Gazette on 14 November 2025 and became effective the following day.
