Americas

On 30 September 2026, ARCA issued Resolution General 5580/2026, updating procedural rules for the Criminal Tax Regime (Régimen Penal Tributario) under Law 24.769. The resolution refines the criteria for granting the dispensa de denuncia (waiver of criminal complaint) and the extinción de la acción penal (extinction of criminal action) when taxpayers regularize outstanding obligations before

On 30 September 2026, ARCA released Interpretative Circular 12/2026 detailing the methodology for calculating “significant discrepancy” (discrepancia significativa) under the dual-track Fiscal Innocence regime introduced by the 2026 Tax Reform (Law 27.743). The circular distinguishes between Fiscal Innocence I (automatic regularization for minor omissions) and Fiscal Innocence II (discretionary relief for larger discrepancies subject to

On 30 September 2026, the Argentine Supreme Court of Justice (CSJN) delivered its ruling in “Pérez, Juan c. AFIP s. recurso de hecho” (Case No. 14.892/2025), interpreting Article 17 of Law 26.860 (Voluntary Declaration of Assets Regime). The Court held that the one-year suspension of the statute of limitations for tax assessment, described in the

On 30 September 2026, ARCA published Resolution General 5579/2026, comprehensively amending the transfer pricing regulatory framework (Title II of General Resolution 4.713/2020) and foreign trade documentation requirements. The overhaul implements BEPS Action 13 standards while introducing proportionality measures for small and medium enterprises. The new rules take effect for fiscal years beginning on or after