Argentina

The Official Gazette published Law 27,826 on 9 October 2026, formally enacting Inocencia Fiscal II after three weeks of legislative approval limbo. The law introduces a comprehensive tax regularization framework covering omitted obligations for Income Tax, VAT, Minimum Presumed Income Tax, and employer Social Security contributions accrued through 31 December 2025. Critically, the statute defers

On 9 October 2026, the Argentine Official Gazette published Law 27826, which introduces significant amendments to the Tax Criminal Regime (Régimen Penal Tributario) and the Tax Procedure Law (Ley de Procedimiento Tributario). The legislative update aims to modernize enforcement tools, align sanctions with current economic realities, and strengthen the procedural framework for tax assessments and

Through Decree 1160/2026 published on 9 October 2026, the President of Argentina officially promulgated Law 27826, giving immediate legal force to the comprehensive overhaul of the Tax Criminal Regime and Tax Procedure Law. The decree confirms that all provisions of the law are effective as of 10 October 2026, with transitional rules for pending cases.

The Agency for Revenue and Customs Control (ARCA) issued General Resolution 5910/2026 on 9 October 2026, amending the long-standing Border Traffic Regime (Régimen de Tráfico Vecinal Fronterizo) originally established by Resolution 2.604/86 of the former National Customs Administration. The regime governs simplified customs procedures for small-scale cross-border trade by residents of border zones with neighboring

On 9 October 2026, the Argentine Federal Administration of Public Revenue (ARCA) released updated criteria governing ongoing tax audits in light of the recently enacted Inocencia Fiscal II (Law 27,826) and the modified Simplified Income Tax Regime (Régimen Simplificado de Ganancias). The guidance clarifies how fiscalization procedures initiated before the legislative reforms must be treated,

On 9 October 2026, Errepar hosted an exclusive live briefing featuring tax experts Martín Caranta and Mario Rapisarda to dissect the practical implications of Law 27,826 (Inocencia Fiscal II), published hours earlier in the Official Gazette. The session covered the expanded scope of the tax amnesty, the restructured Simplified Income Tax Regime for small taxpayers

The Argentine Federal Administration of Public Revenues (AFIP) has confirmed that the regulatory framework for the second phase of the Tax Amnesty Program (Inocencia Fiscal II) will be published on 15 October 2026 via General Resolution 5678/2026. This phase, established under Law 27.743 (Article 45), allows taxpayers to regularize undeclared assets held domestically and abroad

Effective 1 January 2026, the annual billing thresholds for the Monotributo simplified tax regime were adjusted by 110% via AFIP General Resolution 5589/2025, reflecting the accumulated inflation index (IPC) through November 2025. The new caps range from ARS 6.45 million (Category A) to ARS 68.9 million (Category K) for goods, and ARS 4.3 million to

On 7 October 2026, ARCA issued General Resolution 5,907 regulating the newly created Labor Assistance Fund (Fondo de Asistencia Laboral – FAL) established under the 2026 Labor Reform package. The FAL mandates a 1.5% employer contribution on total gross payroll, earmarked for unemployment insurance expansion and vocational training programs. Resolution 5,907 defines the calculation base,

Through Decree 789/2026 published on 5 October 2026, the Executive Branch has established a monthly cap on VAT credit refunds for large taxpayers classified under the “Special Monitoring Regime” (Régimen de Seguimiento Especial – RSE). The cap is set at ARS 2.5 billion per month per taxpayer, applicable to refund requests filed after 1 November