Argentina

Argentina: ARCA Tucumán Customs: Official Notice on Regional Import Procedures

On 20 October 2026, the ARCA Tucumán Customs Office released an Official Notice informing trade operators of updated import clearance procedures for the northwestern region (Tucumán, Santiago del Estero, Catamarca). The notice addresses recurrent issues with incomplete declarations for capital goods, automotive parts, and agricultural machinery entering via land and air. Key changes include mandatory

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Argentina: ARCA Northeast Customs: Official Notice on Regional Trade Facilitation

On 20 October 2026, the ARCA Regional Customs Directorate Northeast (covering Misiones, Corrientes, Formosa, Chaco) published an Official Notice announcing trade facilitation measures for the border crossings with Paraguay (Paso de la Patria, Clorinda, Formosa) and Brazil (Santo Tomé, Alvear, Bernardo de Irigoyen). The notice implements the “Despacho Express” pilot program for low-risk shipments of

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Argentina: Central Bank Communication B 13250/2026: Financial Regulations Update

On 20 October 2026, the Central Bank of the Argentine Republic (BCRA) issued Communication “B” 13250/2026, introducing amendments to the foreign exchange regime (Régimen Cambiario) and prudential regulations for financial institutions. The communication updates the “Manual de Cambios” (Foreign Exchange Manual) regarding the declaration of origin and destination of funds for cross-border transactions exceeding USD

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Argentina: Resolution 12/2026 Regulates Law 11144 for Small Civil Entities

On 19 October 2026, the Directorate General of Inspection of Legal Entities (Dirección General de Inspección de Personas Jurídicas) issued Resolution No. 12/2026 “T”, reglamenting Law No. 11.144/2026 which establishes a simplified regime for civil associations and foundations of reduced economic scale domiciled in Córdoba Province. The resolution amends the Unique Annex of General Resolution

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Argentina: Argentina Income Tax: Supermarkets Push Virtual Wallet Withholdings

As of 19 October 2026, major Argentine supermarket chains are lobbying provincial tax authorities to expand mandatory withholding regimes on Gross Income Tax (Ingresos Brutos) to transactions processed through virtual wallets such as Mercado Pago, Ualá, and Modo. The push targets three key jurisdictions — Buenos Aires, Córdoba, and Santa Fe — which together account

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Argentina: Argentina Gross Income Tax Hiring Credit: Eligibility Rules and Exclusions

On 19 October 2026, the Argentine Federal Administration of Public Revenue (AFIP) published Resolution General 5600/2026 detailing the regulatory framework for the new Gross Income Tax (Ingresos Brutos) credit available to employers who hire registered workers under the “Employment Promotion Law” (Law 27,742). The credit allows a deduction of up to 50% of the employer’s

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Argentina: Argentina: Córdoba Simplifies Tax Compliance for Small Nonprofits

On 13 October 2026, the Province of Córdoba enacted Law No. 11,144, establishing a special simplification regime for civil associations and foundations with reduced economic scale domiciled in the province. The legislation aims to reduce administrative and accounting burdens for small nonprofit entities, aligning with Article 320 of the National Civil and Commercial Code. The

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Argentina: Cordoba Creates Executive Unit for Road Consortium Tax Management

On 13 October 2026, the Ministry of Bioagroindustria issued Resolution 426/2026, designating the “Executive Unit for the Regulation and Management of the Unique Road Consortium” to operate within its jurisdiction. The resolution relates to Decree 2206/2023 (ratified by Law 10.956), its modifying Decree 239/2025 (ratified by Law 11.094), Law 10.546 and its amendments, and Regulatory

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Argentina: Argentina Super RIGI: Tech Giant Investment Boosts Tax Incentives

On 10 October 2026, El Cronista reported that Argentina’s Super RIGI (Régimen de Incentivo para Grandes Inversiones) regime has attracted significant interest from a major global technology corporation, signaling growing foreign confidence in the country’s tax incentive framework for large-scale investments. The article highlights the government’s push to secure legislative approval for the regime amid

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Argentina: Argentina Provincial Tax Revenue Declines as Key Levy Falters

On 10 October 2026, El Cronista revealed that Argentina’s provincial tax collections are losing momentum due to a sharp decline in the Gross Income Tax (Impuesto a los Ingresos Brutos), the single largest revenue source for subnational governments. The report, based on latest consolidated fiscal data, shows real-term contractions across major provinces including Buenos Aires,

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