Argentina

On 24 September 2026, Rentas Córdoba issued an updated version of Normative Resolution No. 1/2023, incorporating the thematic changes introduced by Normative Resolution No. 37/2026. This consolidation modifies the foundational resolution that governs Gross Income Tax administration, embedding the new activity codes, fiscal treatments, and declaration mechanisms required for the Provincial Family Debt Relief and

On 24 September 2026, the Córdoba Tax Administration released the revised annexes to Normative Resolution No. 1/2023, updated to reflect the provisions of Normative Resolution No. 37/2026. These annexes contain the detailed activity codes (Códigos NAES), fiscal treatment classifications, and reporting templates that financial entities and credit card issuers must use when declaring revenues subject

On 23 September 2026, Argentina’s Ministry of Economy, through the Secretariat of Finance and the Secretariat of the Treasury, published Joint Resolution 56/2026 in the Official Gazette. This resolution introduces amendments to the general tax procedural framework, aiming to modernize compliance obligations for both resident and non-resident taxpayers. The measure aligns with the government’s ongoing

On 23 September 2026, the Argentine Ministry of Economy, via the Secretariat of Finance and the Secretariat of the Treasury, enacted Joint Resolution 57/2026, published in the Official Gazette. This regulation modifies the withholding tax regimes applicable to payments made to residents and non-residents, including dividends, interest, royalties, and service fees. The changes respond to

On 22 September 2026, the Secretary of Public Revenue (SIP) issued Resolution No. 19/2026 (Letter D), removing Avex S.A. and Granja Tres Arroyos S.A.C.A.F. e Industrial from the registry of withholding and perception agents for the Gross Income Tax (Ingresos Brutos). The resolution modifies Annexes I and II of Resolution No. 2023/D-00000045 and its amendments.

On 15 September 2026, the Córdoba Ministry of Economy published Resolution No. 87/2026 (Letter D), providing the operational regulations for Law No. 11,137 (Provincial Family Debt Relief and Reorganization Program). The resolution regulates Articles 4, 5, and 8 of the law, establishing eligibility criteria for families to access the program, adhesion requirements for financial entities

On 8 September 2026, the Córdoba Transit Directorate issued Resolution No. 39/2026, updating the value of the Fixed Fine Unit (Unidad Fija de Multa – UF) for violations of Provincial Traffic Law No. 8560 (Consolidated Text 2004). The new value is set at ARS 2,109.00 (two thousand one hundred nine pesos), effective from the publication

On 4 September 2026, the Province of Córdoba enacted Law No. 11,137, creating the “Provincial Family Debt Relief and Reorganization Program” (Programa Provincial de Alivio y Reordenamiento del Endeudamiento Familiar). The law aims to assist Córdoba families facing difficulties meeting financial obligations due to the national economic context. It establishes a framework for debt restructuring