Argentina has raised tax evasion thresholds and updated statutes of limitations, targeting only the largest offences while aligning rules with civil and social security law.
Argentina has increased the thresholds for tax evasion and aligned the statute of limitations with civil and commercial regulations under Law 27,799, which was published in the Official Gazette on 2 January 2026.
Law 27,799 introduces a comprehensive overhaul of the Tax Criminal Regime and tax procedure laws in Argentina. The legislation focuses on updating monetary thresholds for crimes, increasing administrative fines, and establishing a new simplified regime for individual taxpayers.
The thresholds for tax evasion offences have been significantly raised. “Simple tax evasion” now applies to amounts over ARS 100 million per tax and calendar year, up from ARS 1.5 million.
For cases with “aggravating circumstances,” the thresholds have also increased, such as:
- General cases: ARS 1 billion (up from ARS 15 million).
- Using intermediaries or fraudulently benefiting from tax breaks: ARS 200 million (from ARS 2 million).
- Using fake invoices, claiming unlawful subsidies, or misusing refunds: ARS 100 million (from ARS 1.5 million)
For withholding taxes not paid to the tax authority within 30 days, the new threshold is ARS 10 million (previously ARS 100,000), with penalties ranging from two to six years in prison.
Fraudulent changes to books or documents now apply to amounts over ARS 20 million (up from ARS 500,000).
The statute of limitations for tax matters has also been updated:
- Registered taxpayers: Five years (Three years if the return was filed correctly and on time)
- Unregistered taxpayers: 10 years
- Incorrectly offset, refunded, or transferred tax credits: Five years
- Withholding tax agents: Five years
Law 27,799 went into effect upon its publication.
