Argentina's Customs Collection and Control Agency (ARCA) has extended the suspension of tax enforcement proceedings and precautionary measures for eligible healthcare providers and registered non-profit organisations until 31 December 2026.
Argentina’s Customs Collection and Control Agency (ARCA) announced, on 31 July 2026 ,that it has extended the suspension of the initiation of tax enforcement proceedings and the execution of precautionary measures until 31 December 2026, in accordance with Ministry of Economy Resolution No. 1158/2026.
The extension applies to two categories of taxpayers:
- Healthcare sector: Providers and taxpayers engaged in healthcare-related activities.
- Non-profit organisations: Associations, foundations, and other non-profit entities registered with ARCA as of 30 July 2026.
The suspension does not affect ARCA’s authority to take enforcement action where there is a risk of significant harm to the Treasury, where legal proceedings have expired, or where the statutory limitation period for tax debts is imminent.
