On Oct. 22, ARG Tax extended the deadline for joining the regime.
ARG Tax issued General Resolution 5775/2025 to extend deadline for joining payment facility for regularization of Income Tax balances, including correct allocation of losses.
Deadline Extension
New deadline for joining will be Nov. 28, for certain specific obligations, it is extended until the last day of 5th month following due date for payment of sworn statement.
This regime allows taxpayers to rectify and regularize the computation of incorrectly recorded losses, as well as to regularize interest and fines linked to such returns.
Non-statute-barred fiscal periods, fiscal years ending between Dec. 2024, Nov. 2025.
Facilitates tax compliance and greater flexibility for taxpayers to regularize tax duties.
Effectiveness
General Resolution 5775/2025 comes into force on date following official publication.
