The General Resolution 3,982.E has been published in the official bulletin of 6th January 2017 and came into force on the same date. It re-categorizes all taxpayers (excluding corporations) registered in the Simplified System. If taxpayers believe that the new category applied by the tax authorities is incorrect, then they may lodge a claim. The Resolution also sets rules for the payment of the new fixed monthly tax amounts. Note that, the Simplified System is non-compulsory for small taxpayers. According to this system, taxpayers pay fixed monthly tax amounts instead of VAT and income tax, depending on the categories they are elected for.
Related Posts
Argentina: Senate approves amending protocol to tax treaty with France
March 25, 2026
The Argentine Senate has approved the amending protocol to the 1979 income and capital tax treaty with France on 18 March 2026. Signed on 6 December 2019, this marks the second amendment to the treaty. The agreement eliminates double taxation and
Read More
Argentina: Senate approves tax treaty with Austria
March 25, 2026
The Argentine Senate approved the new income and capital tax treaty with Austria on 18 March 2026. Signed on 6 December 2019, the agreement aims to eliminate double taxation and prevent tax evasion with respect to income and wealth. Senator
Read MoreArgentina updates income tax, VAT rules
March 12, 2026
Argentina’s government has published Law No. 27,802/2026 in the Official Bulletin on 6 March 2026, which entered into force on the same day, introducing amendments to the existing income tax, VAT, excise duties, and other taxes. Income
Read MoreArgentina revises rules governing major investment incentive program
March 06, 2026
Argentina's Executive Branch published Decree 105/2026 in the Official Gazette on 18 February 2026, introducing a series of amendments to Decree 749/2024, which implemented the incentive regime for large investments known as the Régimen de
Read MoreArgentina updates special regime for major investments
February 24, 2026
Argentina issued Decree 105/2026 on 18 February 2026, extending the registration deadline for the Special Incentive Scheme for Large Investments (RIGI), approved in June 2024. The decree updates specific regulatory frameworks to better
Read MoreArgentina: ARCA introduces monthly electronic settlement to streamline VAT, income tax compliance
February 16, 2026
Argentina's tax authority (ARCA) introduced new electronic invoicing requirements and a monthly settlement system through General Resolution 5824/26 to simplify tax compliance for businesses and individuals on 13 February 2026. Financial
Read More