Argentina

On 30 October 2026, Argentina’s tax authority ARCA (Administración Federal de Ingresos Públicos) escalated enforcement actions against small and medium enterprises through aggressive embargo measures. The move comes as the country’s payment chain faces severe strain amid high inflation and currency controls. ARCA’s intensified collection efforts target outstanding tax debts, particularly Value Added Tax (VAT)

As of 30 October 2026, Argentina’s Regime of Incentives for Large Investments (RIGI) faces mounting scrutiny over small business participation in the mining sector’s expansion. The regime, established under Law 27,742, offers 30-year fiscal stability, reduced import duties, and accelerated VAT refunds for projects exceeding $200 million. However, SME associations argue the threshold excludes local

On 29 October 2026, Argentina’s provincial governors collectively presented conditions for supporting the federal RIGI mining investment regime, reshaping the fiscal federalism landscape. Governors from mining-intensive provinces—Catamarca, San Juan, Salta, Jujuy, and Santa Cruz—demand guaranteed revenue sharing, environmental bonds, and local employment quotas. The negotiations occur as the Senate debates RIGI implementation regulations, with provinces

As of 29 October 2026, Argentina’s Congressional Budget Office released projections indicating the Labor Reform Law (FAL) could impose a fiscal cost exceeding 8 trillion pesos over 24 months. The reform replaces traditional severance payments with a state-funded unemployment insurance system, shifting termination costs from employers to the Treasury. The analysis equates the projected outlay

On 29 October 2026, Argentina’s tax authority ARCA officially extended the filing deadline for the 2025 fiscal year Income Tax (Impuesto a las Ganancias) declarations. The original deadline of 31 October 2026 has been pushed to 15 December 2026 for individual taxpayers and 30 November 2026 for corporate entities. The extension follows widespread requests from

As of 29 October 2026, Argentina’s Senate began debate on a comprehensive SME Incentive Regime combining tax benefits with social policy innovations. The bill proposes a 50% reduction in employer social security contributions for new hires at micro and small enterprises for 24 months, accelerated VAT refunds (10 business days), and a 20% tax credit

On 29 October 2026, the Argentine government released the complete technical specifications for the Regime of Incentives for Relevant Investments (RIGI) ahead of the Senate vote scheduled for early November. The regime, enacted under Law 27,742 Article 160-180, grants 30-year fiscal stability for qualifying projects in mining, energy, oil & gas, technology, forestry, and tourism.

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

On 23 October 2026, the Federal Administration of Public Revenues (ARCA) published the official user manual for the new web-based application designed for Corporate Income Tax (Ganancias Personas Juridicas) declarations. The tool introduces real-time validations, simplified data upload workflows, and dynamic module adaptation based on taxpayer characteristics. This digital upgrade aims to reduce filing errors,

On 23 October 2026, a detailed analysis was published examining the fiscal consequences for taxpayers who adhered to the Simplified Income Tax Regime (Régimen Simplificado) under the 2025 Tax Amnesty Law (Ley de Inocencia Fiscal I) and subsequently transition to the General Regime in the 2026 fiscal period. The report clarifies the scope of the