On May 5, 2025, ARG Tax modified conditions for joining permanent payment plans.
General Resolution 5681/2025 reduced percentage of mandatory advance payments for annual tax debt plans, allowing for financing larger portion of outstanding amount.
General Resolution 5680/2025extended deadline for MSMEs, non-profit entities, healthcare sector contributors, small taxpayers to join payment plans until May 30.
In all cases, regime covers overdue obligations, fines imposed up to Dec. 31, 2024.
Obligations: tax and social security resources, interest and fines; tax withholdings and collections; fines imposed, additional charges for import or export taxes, settlements.
For small taxpayers, micro and small businesses, non-profit organizations, the health sector, 25% rate above compensatory interest rate in effect at time of implementation.
40% interest rate for medium-sized companies applied to compensatory interest rate.
On Apr. 30, ARG Tax modified conditions for joining payment plans.
ARG Tax issued General Resolution 5681/2025 to reduce the percentage of mandatory advance payments for annual tax debt plans, allowing for a better financing amount.
Highlights
The measure aims to optimize tax administration and encourage voluntary compliance with tax obligations related to personal property and income taxes.
Specified mandatory advance payments at time of accession, based on taxpayer types.
Taxpayers can enroll in payment plans, using the 7-step guide on ARG Tax website.
They must have Electronic Tax Address established, Affidavits filed, Active Tax Identification Number (CUIT) and Customer Identification Number (CBU) reported.
Effectiveness
General Resolution 6581/2025 will enter into force on the day of its publication in the Official Gazette and will apply to payment facility plans submitted as of May 1, 2025.
May 5, 2025 ARG Tax Deadline Extension
On May 5, 2025, ARG Tax modified conditions for joining permanent payment plans.
General Resolution 5681/2025 reduced percentage of mandatory advance payments for annual tax debt plans, allowing for financing larger portion of outstanding amount.
General Resolution 5680/2025extended deadline for MSMEs, non-profit entities, healthcare sector contributors, small taxpayers to join payment plans until May 30.
In all cases, regime covers overdue obligations, fines imposed up to Dec. 31, 2024.
Obligations: tax and social security resources, interest and fines; tax withholdings and collections; fines imposed, additional charges for import or export taxes, settlements.
For small taxpayers, micro and small businesses, non-profit organizations, the health sector, 25% rate above compensatory interest rate in effect at time of implementation.
40% interest rate for medium-sized companies applied to compensatory interest rate.
