Americas

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

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: