Argentina’s Executive Branch issued Decree 864/2024, which extends the deadlines to opt for the tax amnesty regime, published in the Official Gazette of 30 September 2024.
The tax amnesty regime was introduced by Law 27,743 setting new deadlines for filing and payments in place of previous ones.
This decree entered into force on the day of its publication and will take effect from 1 October 2024.
Updated deadlines
| Stage | Period for expressing adherence and mandatory advance payment | Deadline for submitting the tax return and paying the regularisation tax |
| 1 | From 1 October 2024 to 31 October 2024 | 30 November 2024 |
| 2 | From 1 November 2024 to 31 January 2025 | 28 February 2025 |
| 3 | From 1 February 2025 to 30 April 2025 | 30 May 2025 |
Applicants can regularise cash from 1 to 31 October 2024, regardless of prior regularisation by 30 September 2024. Cash can only be regularised in the first stage.
Throughout the extension period, cash requiring regularisation must remain in the respective special accounts or be used to fund authorised investments until 31 October 2024.
Starting 1 November 2024, cash deposits up to USD 100,000 can be withdrawn with any tax payments. Amounts over USD 100,000 will incur a 5% tax unless deposited in special accounts or used for authorised investments until 31 December 2025.
