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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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
The Argentine Tax Collection and Customs Control Agency (ARCA) reminds taxpayers that Phase 3 of the Asset Regularisation Regime, established under Law No. 27,743, will conclude on 7 May 2025. This announcement was made by ARCA on 21 April
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Argentina sets rules for using reconstruction bonds to pay taxes and customs debts
Argentina’s tax authority (ARCA) has announced  the regulations for companies and individuals to use Bonds for the Reconstruction of a Free Argentina (BOPREAL) to settle tax and customs debts through General Resolution 5675/2025 on 16 April
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Luxembourg approves protocol to 2019 tax treaty with Argentina
Luxembourg’s Government Council has approved the ratification of the protocol to the 2019 tax treaty on income and capital with Argentina on 28 March 2025. The protocol will enter into force upon the exchange of ratification instruments and
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Argentina and Czech Republic end tax treaty talks
Argentina and the Czech Republic officials have concluded the income tax treaty on 14 March 2025. This follows after officials from both countries met from 11 to 14 March 2025 to negotiate their first-ever income tax treaty. This agreement
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Argentina introduces VAT and income tax withholding for mining
Argentina’s tax authority has issued General Resolution 5663/2025, which amends General Resolution 5333 on 10 March 2025. General Resolution No. 5333 introduced the "Fiscal Registry of Mining Activities," creating withholding regimes for
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Argentina, Czech Republic begin first round of tax treaty talks
Argentina and the Czech Republic will meet from 11-14 March 2025 to initiate negotiations for their first-ever income tax treaty. This agreement seeks to eliminate double taxation on income and capital between the two countries while combating
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Argentina cuts late tax payment interest rates
Argentina has reduced late tax payment interest rates and fixed them from 1 March 2025. The compensatory interest rate drops to 4.0% per month (from 7.26%) and the punitive rate to 5.0% per month (from 8.38%). Tax refunds will accrue interest at
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Argentina: Withholding tax and VAT exemptions on imports ends on March 2025
Argentine tax authority (ARCA) has issued General Resolution (RG) 5655/2025 on 28 February 2025. Advance income tax (6%) and VAT (up to 20%) are usually collected on imported goods, though taxpayers can apply for an exclusion certificate to avoid
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Argentina to cut auto and motorcycle excise tax
Argentina’s economy minister Luis Caputo announced on an X post a major tax reduction on luxury cars and motorcycles in Argentina on 28 January 2025. This initiative is designed to make high-end vehicles more affordable while boosting demand in
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Argentina lowers late tax payment interest rates
Argentina has announced a reduction in the interest rate for late tax payments, effective from 1 February to 31 March, 2025. The compensatory interest rate for late payments is 7.26% per month, down from 7.47% per month from 1 December 2024 to 31
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Argentina announces corporate tax brackets, rates for 2025Â
Argentina’s tax authority (ARCA) has released revised corporate income tax brackets and rates for 2025 on 23 January 2025. Starting from fiscal years beginning on or after 1 January 2025, corporate income tax rates will be applied based on the
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Argentina announces special PAIS tax refund process
Argentina’s Customs Collection and Control Agency (ARCA) issued General Resolution 5638/25, which introduced a procedure for returning balances of the PAIS tax. Agents responsible for collecting and liquidating the PAIS tax can access the
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Argentina introduces new rules to maintain foreign currency surcharge
Argentina’s tax authority (ARCA) announced a new regime for the ongoing application of the additional tax (surcharge) on foreign currency purchases (PAIS tax) on 19 December 2024. The surcharge on foreign currency transactions was tied to the
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Argentina, China tax treaty enter into force
The income and capital tax treaty between Argentina and China came into force on 26 November 2024. This was confirmed in a notice published in the Argentine Official Gazette on 19 December 2024. This income tax treaty aims to eliminate double
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Argentina extends PAIS tax payment deadline
Argentina’s tax authority (ARCA) has extends the payment deadline for the solidarity tax (PAIS), published in General Resolution No. 5615/2024 in the Official Gazette on 13 December 2024. The new deadline is now set for 26 December 2024 and
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