The Argentine Tax Collection and Customs Control Agency (ARCA) reminds taxpayers that Phase 3 of the Asset Regularisation Regime, established under Law No. 27,743, will conclude on 7 May 2025.
This announcement was made by ARCA on 21 April 2025.
Those who have not yet joined the regime may still do so until that date, provided they make the mandatory advance payment and submit their statement of intent to join. Afterwards, taxpayers will have until 6 June to submit the sworn declaration and pay the remaining balance of the special tax.
In previous phases of the regime, approximately USD 32 billion was disclosed, nearly USD 10 billion of which related to registrable assets such as real estate and vehicles. More than 278,000 taxpayers entered the regime, and 267,076 accounts were declared, including 16,290 foreign accounts.
