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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