On 23 September 2026, Argentina’s Ministry of Economy, through the Secretariat of Finance and the Secretariat of the Treasury, published Joint Resolution 56/2026 in the Official Gazette. This resolution introduces amendments to the general tax procedural framework, aiming to modernize compliance obligations for both resident and non-resident taxpayers. The measure aligns with the government’s ongoing efforts to enhance digital tax administration, improve revenue collection efficiency, and reduce informal economic activity. The resolution enters into force immediately upon publication and applies to tax periods commencing on or after 1 October 2026. Taxpayers must adjust their reporting systems to accommodate new digital filing requirements and revised deadlines for value-added tax (VAT) and income tax affidavits.
Key Takeaways
- Mandatory Electronic Filing Expansion: The resolution extends compulsory electronic submission to additional tax forms, including VAT credit refund requests and withholding tax certificates, requiring use of the AFIP/ARCA web portal with advanced electronic signature.
- Revised Compliance Calendar: New due dates are established for monthly VAT returns (shifted to the 20th of the following month) and annual income tax declarations (moved to 31 May), providing a more staggered schedule to ease system loads and taxpayer burden.
- Enhanced Penalty Regime: A tiered penalty structure is introduced for late or inaccurate digital filings, with fines scaled by taxpayer category (micro, small, medium, large) and repetition, replacing the previous flat-rate sanctions.
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