Argentina

As of 7 October 2026, the Argentine National Congress has sanctioned Law 27.950, denominated “Régimen de Inocencia Fiscal II” (Fiscal Clemency II), yet the Executive Branch has not promulgated the statute, leaving its entry into force uncertain. The bill, passed by the Senate on 3 October, replicates the 2024 amnesty framework but introduces critical modifications:

Published 7 October 2026, this doctrinal analysis by Errepar’s tax research unit examines a critical but underappreciated consequence of the sanctioned-but-unpromulgated Fiscal Clemency II (Law 27.950): its interaction with the Personal Assets Tax (Impuesto sobre los Bienes Personales – IBP). Under current IBP regulations (Title VI, Law 23.966), assets declared in a tax amnesty acquire

On 7 October 2026, the Directorate of Traffic of Córdoba Province issued Resolution No. 48/2026, establishing the new value of the Fixed Fine Unit (Unidad Fija de Multa – UF) for infractions to Provincial Traffic Law No. 8560 (Consolidated Text 2004) at ARS 2,165.00 (two thousand one hundred sixty-five pesos). The resolution is based on

On 7 October 2026, the Agencia de Recaudación y Control Aduanero (ARCA) published Disposición 22/2026 through its Río Gallegos customs office in the Official Gazette. This administrative disposition establishes updated operational procedures for customs clearance and control activities at the strategic Río Gallegos port in Santa Cruz province. The measure falls under ARCA’s ongoing modernization

On 7 October 2026, the Agencia de Recaudación y Control Aduanero (ARCA) released an Official Notice through its Concordia customs office in Entre Ríos province. This publication addresses updated border clearance procedures for the Concordia international crossing, a key land border point with Uruguay. The notice implements regulatory adjustments aligned with ARCA’s federal customs standardization

On 7 October 2026, the Agencia de Recaudación y Control Aduanero (ARCA) issued an Official Notice via its La Quiaca customs office in Jujuy province, governing operations at the primary land border crossing with Bolivia. This high-altitude Andean crossing requires specialized customs procedures due to unique geographical and trade characteristics. The notice updates regulatory frameworks

On 7 October 2026, the Agencia de Recaudación y Control Aduanero (ARCA) central administration published a general Official Notice in the Boletín Oficial’s Primera Sección. This federal-level communication addresses cross-cutting customs administration matters affecting all regional offices, including updates to the customs valuation methodology database, risk management system parameters for the fourth quarter 2026, and

As of 7 October 2026, the province of La Rioja has enacted an extraordinary surcharge on the Ingresos Brutos (Gross Income) tax through Decree No. 1245/2026, published in the Official Gazette. The measure aims to bolster provincial finances amid declining federal revenue sharing and rising expenditures. The surcharge applies a progressive rate structure ranging from

On 6 October 2026, the Ministry of Economy submitted Bill 4.892/2026 to Congress, proposing a comprehensive overhaul of the Capital Markets Law (Law 26.831) to enhance SME access to financing through securitization and collateral innovation. The draft legislation introduces three tax-relevant mechanisms: (1) a new “Warrant Electrónico” regime allowing digital warehouse receipts to serve as

On 6 October 2026, Argentina’s Federal Administration of Public Revenues (ARCA) published Resolution General 5587/2026, establishing a revised commission structure for the Value Added Tax (VAT) refund program applicable to non-resident tourists. The measure updates the fee schedule paid to intermediaries — primarily retailers and authorized refund operators — who process VAT reimbursements on eligible