The Government Established the Procedure for Accession to the New Simplified Income Tax Regime

Days after the government implemented the simplified regime of the income tax, ARCA established the accession procedure through a resolution of the Official Gazette. The measure was published on May 22, when the agency decreed the “simplification and deregulation of all the formalities involved in the investment and acquisition of goods, within the framework of the standards, good practices, guides and guidelines currently in force”.

In the tax field, changes in deadlines and procedures often have a significant impact on taxpayers’ planning. Recently, the Agency for Revenue and Customs Control (ARCA) has implemented changes that affect the presentation of affidavits of personal gains and property. These changes not only involve adjustments in the deadlines, but also reflect a response to requests from various entities. The measure is framed in a context of adaptation to new …

In the last ten years, the conditions of fiscal secrecy have changed three times.As part of the battery of rules issued by ARCA in the last few days, within the framework of the so-called Historical Recovery Plan for Argentines' Savings, the RG 5696 came out, which reinstalls it in favor of taxpayers.The rule provides that, in order to safeguard its correct application, and in order to prevent the possible disclosure of protected information, th…

The national government today presented the Simplified Income Tax Regime that forms part of the “dollar mattress” plan and seeks to facilitate the declaration and payment of the tax. It did so through General Resolution 5704/2025 that was published this Friday in the Official Gazette. The new mechanism, which is of voluntary adherence, will be enabled from 1st June for the tax obligations from 1st January 2025. From this regime, ARCA determines …

The government regulated a new simplified regime for the Income Tax, which will be available from June 1st and will apply to the affidavits of 2025. The measure was officialized this Thursday by General Resolution 5704/2025 and forms part of the plan known as “dollar mattress”. The system is voluntary and will allow the Argentine Contributions Collection Agency (ARCA) to estimate the amount to be paid according to deductible income and expenses.…

On Wednesday, the national government officially created the Simplified Income Tax Regime, a new fiscal tool that forms part of the so-called “dollar mattress” plan and aims to facilitate the declaration and payment of this tax. The measure was established through General Resolution 5704/2025, published in the Official Gazette, and will be in force from 1 June for the obligations corresponding to fiscal year 2025. The new system is voluntary and…