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
Switzerland completes MLI procedures for Argentina treaty, effective from 2027
June 22, 2026
Switzerland has completed the domestic steps required for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) to take effect for its covered tax treaty with Argentina, according to
Read More
Spain completes MLI procedures for tax treaty with Argentina
June 02, 2026
Spain has confirmed the completion of its internal procedures for the entry into effect of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) in relation to its covered tax
Read More
Argentina to phase out export taxes on key industrial sectors
June 02, 2026
Argentina will gradually eliminate export taxes on several industrial sectors over the next 12 months starting in July 2026, according to the economy ministry. Export duties on automotive, petrochemical, chemical, rubber and machinery
Read MoreArgentina: ARCA extends 2025 individual tax filing deadline to July 2026
May 25, 2026
The Argentine Customs Collection and Control Agency (ARCA) announced on 22 May 2026 that it has granted taxpayers additional time to file and pay their 2025 tax returns, moving the deadline to 27 July 2026. The extension applies to Income Tax,
Read More
Argentina outlines RIMI registration procedure for SMEs
May 20, 2026
Argentina’s Customs Revenue and Control Agency (ARCA), together with the Secretariat of Agriculture, Livestock and Fisheries and the Secretariat of Energy, has issued General Resolution 5849/2026 regulating the procedure for small and medium-sized
Read MoreArgentina advances tax treaty negotiations with seven countries
May 20, 2026
Argentina's Ministry of Economy has provided an update on the status of several international tax treaty negotiations currently underway. The country is working to establish and strengthen fiscal agreements with nations across multiple
Read More