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 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 […]
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, […]
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 […]
Tax Relief on the Check Tax for Crypto, Fintech, and Other Payment Operators Decree 475/2026 Through Decree 475/2026 (Official Gazette 06/18/2026), the national government expanded the exemptions under the Tax on Credits and Debits in Bank Accounts (“Check Tax”), applicable primarily to the Fintech and crypto sectors. The measure does […]
A Constitutional Limit on Provincial Taxing Power: The Prohibition on Discriminating Against Interjurisdictional Commerce in the Calculation of the Gross Income Tax Base 1. Summary The Supreme Court of Justice of Argentina ruled in the case “YPF S.A. v. Province of Chubut re: declaratory action of certainty” (CSJ 57/2013 (49-Y)/CS1, […]
Major Changes in Income Tax for the Real Estate Market: New Exemptions in Effect from 2026 Are Regulated Through Decree 406/2026, the Government regulated the amendments introduced by Law 27.802 on Labor Modernization, bringing a significant change to the taxation of individuals and undivided estates involved in the real estate […]
The Regulatory Framework for the Incentive Regime for Medium-Sized Investments (RIMI) Commentary on Decree 242/2026 By María Soledad González On April 13, 2026, Decree 242/2026 was published in the Official Gazette, through which the National Executive Branch regulated the Incentive Regime for Medium-Sized Investments (RIMI), created by Title XXIII of […]
The Incentive Regime for Medium-Sized Investments (RIMI): Benefits, Conditions, and Scope By María Soledad González The enactment of the Labor Modernization Law No. 27,802 (Official Gazette 03/06/2026), among a series of labor and tax reforms, created a tax incentive regime aimed at micro, small, and medium-sized enterprises that wish to […]
Analysis of the Simplified Sworn Tax Return Regime Approved by the Fiscal Innocence Law 1. Preliminary considerations Law No. 27,799, known as the “Fiscal Innocence Law,” introduces, through Chapter III, a Simplified Sworn Tax Return Regime for Income Tax (the “Regime”), applicable to individuals and undivided estates that meet certain […]