As of 29 October 2026, Argentina’s major accounting associations—including FACPCE, CPCECABA, and provincial councils—formally petitioned ARCA for an additional 60-day extension beyond the recently announced 15 December deadline for individual Income Tax filings. The profession cites persistent technical failures in the “Inocencia Fiscal II” platform, incomplete regulatory guidance for 2025 deduction changes, and widespread third-party data mismatches. ARCA’s current extension to 15 December (individuals) and 30 November (corporations) is deemed insufficient given that 65% of practitioners report inability to complete test filings without system errors.
Key Takeaways
- Platform Reliability Crisis: The “Inocencia Fiscal II” system shows 45% error rates in test submissions, primarily in foreign income reporting and inflation adjustment modules.
- Regulatory Gaps: AFIP Resolution 5672/2026 modifying entertainment expense deductibility was published only 15 October, leaving insufficient implementation time for software updates.
- Proposed Compromise: Accountants suggest a tiered extension: 31 January 2027 for complex returns (foreign income, trusts, partnerships) and 15 December 2026 for standard employee returns.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement