On August 21, 2012, the Argentine Senate approved legislation relating to the tax information exchange agreement (TIEA) signed between Argentina and Uruguay on April 23, 2012, publishing law 26,758 in its Official Gazette.
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Argentina revises income tax advance payment regime for businesses
Argentina’s tax authority (ARCA) has announced changes to the income tax advance payment regime on 30 April 2025 through General Resolution 5685/2025, which was published in the Official Gazette the same day. As per the amendment, companies
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Uruguay extends VAT relief for tourism sector
Uruguay published Decree No. 93/025 on 28 April 2025, extending the temporary value-added tax (VAT) reduction for certain tourism-related services until 30 April 2026. The measure continues the nine percentage point cut from the standard 22% VAT
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Argentina offers payment plan for tax debts from miscalculated losses
Argentina’s tax authority (ARCA) has announced a payment plan under General Resolution 5684/2025 for tax debts from incorrectly calculated losses on 30 April 2025. In Argentina, tax losses can be carried forward for up to five years. ARCA
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Argentina further limits surcharge on foreign currency purchases
Argentina’s tax authority (ARCA) has further tightened the restrictions on the surcharge applied to foreign currency purchases, known as the PAIS tax. This decision regarding the restrictions on surcharges was implemented through an amendment
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Argentina: ARCA issues final reminder on asset regularisation regime deadline
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Argentina sets rules for using reconstruction bonds to pay taxes and customs debts
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