Through Decree 1228/2026, published in the Official Gazette on October 20, 2026, the National Executive Branch introduced significant amendments to the Labor Assistance Fund (Fondos de Asistencia Laboral, FAL) regime, created by Labor Modernization Law No. 27,802 and regulated by Decree 408/2026. The new provisions postpone the entry into force […]
Law 27,828 Amends the Cold Zone Regime and Introduces Changes to the Energy Sector The new legislation broadens the scope of the surcharge used to fund gas consumption subsidies, changes the eligibility conditions for certain benefits, and adds provisions on electricity, renewable energy, and hydrocarbons. On October 13, 2026, Law […]
On September 30, 2026, General Resolution (ARCA) 5903/2026 was published in the Official Gazette, replacing and unifying the rules governing international transactions, transfer pricing and the Simplified Regime for International Transactions. The new resolution supersedes General Resolutions 4717 and 5010 and their amendments, updates the thresholds for information reporting obligations, […]
ARCA Issues Regulations for the Labor Assistance Fund (FAL): How and When Employers Must Pay the Contribution On October 1, 2026, General Resolution 5907/2026 of the Agency for Collection and Customs Control (ARCA) was published in the Official Gazette. It regulates Title II of Labor Modernization Law No. 27,802 and […]
ARCA Updates Procedures for Waiver of Criminal Complaint and Extinguishment of Tax Criminal Action, and Regulates Cases in Which No Complaint Will Be Filed Through Disposition 125/2026, published on September 30, 2026, the Customs Collection and Control Agency (Agencia de Recaudación y Control Aduanero, ARCA) approved a new internal procedure […]
Through IGJ General Resolution No. 11/2026, issued on 9/22/2026, the Inspección General de Justicia (IGJ, the companies registry for the City of Buenos Aires) has simplified the registration regime for companies, reducing formal requirements that, in the agency’s view, were unnecessary for public registration and legal certainty. The most significant […]
Files that have not been digitized may opt for the digital route, and starting October 1, 2026, complaints must be filed exclusively online. The Provincial Directorate of Legal Entities of the Province of Buenos Aires (DPPJ) issued DPPJ Provision 64/2026, which expands the ability to carry out registry procedures remotely. […]
Corporate Directors Facing a Tax Debt Can the granting of an administrative power of attorney determine who is liable for a debt of $254 million? Comments on the “Supermercados Mayoristas Makro” ruling By María Soledad González Serving on a company’s board of directors involves periodically taking part in acts that, […]
New Minimum, Living and Mobile Wage: Government arbitration after failed wage talks The National Council on Employment, Productivity and the Minimum, Living and Mobile Wage failed to reach consensus at its August 28 meeting, and under the authority granted by Article 137 of Law 24,013, the Ministry of Human Capital […]
Mandatory electronic invoicing for social monotributo taxpayers and subjects not subject to VAT ARCA published General Resolution 5893/2026 in the Official Gazette on August 31, extending the obligation to issue electronic invoices (or invoices through a Fiscal Controller, as applicable) to taxpayers who, until now, were allowed to invoice using […]