Argentina: ARCA issues new guidelines for safeguarding foreign trade information
Regfollower Desk Argentina’s tax authority (ARCA) announced new guidelines for safeguarding foreign trade information on 27 October 2025. The tax agency also updated existing regulations regarding the disclosure and confidentiality of data
See MoreArgentina: ARCA repeals reporting regime for international operations
The repeal seeks to eliminate overlapping reporting requirements and modernise data management without weakening oversight or control mechanisms. Regfollower Desk Argentina’s tax authority (ARCA) has repealed General Resolution No. 5306,
See MoreArgentina: ARCA extends deadline for accessing income tax payment facility
The new deadline is set at 28 November 2025. Argentina's tax authority (ARCA) has announced an extension for taxpayers to join the payment facility regime on 22 October 2025, aimed at regularising income tax balances, including adjustments for
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Argentina: ARCA launches second phase of PAIS tax refund programme for importers
ARCA opened the second phase of a special procedure allowing importers to reclaim overpaid PAIS tax, with refund requests accepted from 6 October to 19 November 2025, following an initial stage earlier in the year. Argentina’s tax authority
See MoreArgentina suspends export duties on aluminium, steel until December 2025
The temporary suspension of export duties will last until the end of 2025. Argentina's government has announced a temporary removal of export taxes on aluminium, steel, and related products, which went into effect on 8 October 2025. The
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Argentina: ARCA extends deadline for tax payment plan on incorrectly calculated losses
ARCA extends the deadline to 28 November 2025 for companies to join the payment plan for incorrectly calculated tax losses, allowing regularisation of debts with reduced down payments and up to 120 installments. The Argentine Revenue and Customs
See MoreArgentina deposits BEPS MLI ratification instrument
The MLI is set to take effect in Argentina starting 1 January 2026. Argentina officially ratified the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) by depositing its instrument
See MoreArgentina sets 0% export duty on select products
The benefit will remain in effect until 31 October 2025, or until export sales declarations total USD 7 billion, whichever comes first. Argentina has published Decree No. 682 in the Official Bulletin on 22 September 2025, which introduces a
See MoreArgentina: ARCA introduces flexible schedule for advance VAT payments
General Resolution 5750 lets VAT-registered taxpayers under the “IVA Simple” system apply advance VAT payments in the current return or within the next five months. Argentina’s tax authority (ARCA) has published General Resolution 5750 in
See MoreArgentina extends deadline for PAIS tax refund requests
This extension applies to the filing of affidavits for refunds of advance payments of the Impuesto Para una Argentina Inclusiva y Solidaria (PAIS), in the situations outlined in Resolution No. 5720. Argentina’s Customs Collection and Control
See MoreArgentina eases advance VAT collection rules for select sectors
General Resolution 5738 exempts certain economic activities from advance VAT collection on transactions under ARS 10 million, effective 1 August. Argentina has issued General Resolution 5738/2025 amending General Resolution 2126 on 29 July
See MoreArgentina extends payment scheme for tax debts from miscalculated losses
The updated plan introduces fines in the payment plan, reduces the initial advance payment to 2% of the total tax debt, and extends the application deadline to 31 October 2025. Argentina’s tax authority (ARCA) has renewed the payment plan
See MoreArgentina continues tax suspension for non-profits, healthcare sector
The tax suspension is now extended to 31 December 2025. Argentina has issued General Resolution 5736/2025 on 29 July 2025, which extends the suspension of collection lawsuits and enforced collection measures for non-profit entities and healthcare
See MoreArgentina joins CRS MCAA
As of 25 July 2025, 55 jurisdictions have signed the Addendum to the CRS MCAA. Argentina signed the Addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA) on 1 July
See MoreArgentina introduces special refund process for PAIS tax overpayments by importers
The first instalment will be available on 8 September 2025. Argentina’s tax authority (ARCA) introduced a special procedure for importers on 7 July 2025, allowing them to claim refunds for overpaid PAIS tax, which expired on 22 December
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Luxembourg ratifies tax treaty protocol with Argentina
Luxembourg ratifies 2024 protocol amending 2019 tax treaty with Argentina through Law of 4 July 2025, published on 9 July 2025. Luxembourg published the Law of 4 July 2025 in the Official Gazette on 9 July 2025, approving the ratification of the
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Argentina amends VAT receipt rules, defers fuel tax hike partially
General Resolution (RG) 5716/2025 modifies the VAT tax receipt issuance regime, while Decree 441/2025 defers scheduled tax increases on liquid fuels and carbon dioxide for 2024 and early 2025. Argentina has published the General Resolution (RG)
See MoreArgentina: Lowered interest rates on late tax payments and refunds effective from July
Argentina is lowering compensatory interest to 2.75% and punitive interest to 3.5% per month for peso-denominated debts. Argentina has reduced the interest rates applicable to late tax payments and tax refunds through Resolution 823/2025 on 23
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