Argentina

On 23 October 2026, the Executive Branch published Decree 2026/XXX in the Official Gazette, regulating Law 27.XXX (Tax Amnesty II) just one week before the deadline for submitting Simplified Sworn Declarations (Declaración Jurada Simplificada). The decree defines eligibility criteria, asset valuation methodologies, payment schedules, and the scope of the penalty waiver for undisclosed local and

On 23 October 2026, the Arbitration Commission of the Multilateral Agreement issued Disposition 12/2026, establishing the operational launch of the SIRCIP (Sistema Informático de Recaudación y Control e Información de Percepciones) system effective 1 December 2026. This disposition relates to General Resolutions 9/2025 and 3/2026 of the Arbitration Commission and Presidential Disposition 7/2026. The measure

On 23 October 2026, Errepar reported on a specialized briefing addressing tax and commercial compliance for small and medium enterprises seeking to supply major operators in the Vaca Muerta shale formation. Experts Jorge Arosteguy and Ricardo Chicolino detailed the dual scrutiny applied by tax authorities and commercial counterparties before any contract is signed. The session

On 22 October 2026, the Arbitration Commission of the Multilateral Agreement (Comisión Arbitral del Convenio Multilateral) confirmed the operational launch of the SIRCIP (Sistema de Recaudación e Información de Contribuyentes del Convenio Multilateral) system for December 2026. The resolution establishes the list of participating jurisdictions, the specific due dates for sworn declarations by jurisdiction code,

On 21 October 2026, a comparative analysis was released examining the changes to formal tax offense penalties introduced by Tax Amnesty II (Ley de Inocencia Fiscal II) relative to the original Tax Amnesty I framework. The report details the updated fine schedules for late filing, omitted registrations, and information regime violations, highlighting the special reduction

On 20 October 2026, the Argentine Federal Administration of Public Revenue (ARCA) published General Resolution 5913/2026, implementing critical amendments to the social security contribution regime for temporary services companies (Empresas de Servicios Eventuales). The resolution operates under Law 27.802 (Labor Modernization Law) and Decree 407/2026, which together aim to modernize labor relations and simplify compliance

On 20 October 2026, the ARCA Subdirectorate General of Interior Customs Operations issued Resolutions 35/2026 and 36/2026, establishing updated procedural guidelines for customs clearance at interior regional offices. These resolutions aim to harmonize operations across non-port customs posts, enhance risk management selectivity criteria, and standardize documentary verification for imports and exports processed away from major

On 20 October 2026, ARCA’s Subdirectorate General of Interior Customs Operations published Resolution 36/2026, complementing Resolution 35/2026 by detailing the documentary pre-validation protocol for customs declarations processed at interior offices. The resolution requires customs brokers to upload and validate commercial invoices, packing lists, certificates of origin, and transport documents through the SISA portal prior to

On 20 October 2026, the ARCA Bernardo de Irigoyen Customs Office (border with Brazil, Misiones province) issued Disposition 274/2026, updating operational procedures for the integrated cross-border clearance system (Sistema Integrado de Despacho Fronterizo). The disposition aligns local practices with the Argentina-Brazil Customs Cooperation Agreement and the Mercosur Customs Code amendments. It introduces mandatory electronic submission

On 20 October 2026, the ARCA La Quiaca Customs Office (Jujuy province, border with Bolivia) published an Official Notice detailing reinforced controls for imports entering through the Horacio Guzmán International Bridge. The notice responds to increased detection of undervaluation and misclassification of textile, footwear, and agricultural products originating from Bolivia. Effective immediately, all imports classified