Argentina's Customs Control and Revenue Agency (ARCA) published General Resolution 5882/2026 on 28 July 2026, establishing the payment and accreditation procedures for taxpayers seeking to extinguish criminal proceedings under the Tax Penal Regime, including a mandatory 50% surcharge on settled debts. 

RF Report

Argentina’s tax authority (ARCA) announced it has issued General Resolution 5882/2026, which establishes procedures for settling criminal tax liabilities. The resolution was published and entered into force on 28 July 2026.

This resolution outlines the procedural requirements for taxpayers seeking to terminate criminal proceedings related to tax evasion in Argentina. Under the Tax Penal Regime, individuals must fully settle their original debts and interest while also paying a mandatory 50% surcharge on the total amount.

To facilitate this, the Customs Control and Revenue Agency (ARCA) has established a specific method for generating Electronic Payment Volantes (VEP) using designated tax codes. Once payment is processed, the taxpayer is responsible for submitting proof of settlement to the judicial system to validate the extinction of legal action.

Additional 50% payment procedure under Article 16, Law 27.430

Taxpayers must submit payments through AFIP’s online portal at auth.afip.gob.ar. Each payment requires a separate VEP (electronic payment voucher) labelled “Additional Payment of 50% – Art. 16 Law 27.430” for each tax type and period involved.

When generating the VEP, enter the following information:

  • Tax: Use the specific code corresponding to the original tax obligation.
  • Concept: Enter 762 (Additional article 16 RPT).
  • Subconcept: Enter 762 (Additional article 16 RPT).
  • Period: Specify the imputation period to which the payment applies.
  • Calculation: Input the principal and interest amounts in the fields labelled “Amount of Principal Paid Subject to Criminal Complaint” and “Amount of Interest Paid Subject to Criminal Complaint.” The system will automatically calculate the additional 50% based on these figures. An editable field is available if the calculated amount differs from any court settlement.

Accreditation in legal proceedings

The Electronic Payment Voucher (VEP) and its corresponding proof of payment serve as sufficient evidence in court. Taxpayers must include the following documents in their court file:

  • The VEP payment receipt for the additional 50% charge
  • Documentation proving payment of the principal amount and interest used to calculate the additional charge

Reallocating prior payments

Those who paid the additional amount before this resolution took effect using a different payment code must request correction through the Digital Submissions service. Select the procedure “Re-allocation of payments—Form 399” and attach payment receipts.

Judicial rejection and recovery

If the court denies the extinction of criminal action, the additional amount paid will not be automatically refunded. Recovery is available only through a separate recovery lawsuit, as provided under Article 81 of Law 11.683.