Overview

• Resolución Normativa 19/25, published in the Boletín Oficial, suspends bank‑account embargoes in juicios de apremio until December 31, 2025 while debt claims continue administratively.
• A new SAF 0 regime auto‑adjusts withholding and perception rates to prevent the buildup of tax credits in Ingresos Brutos and free up liquidity.
• The devolución exprés cap rises from ARS 1 million to ARS 3.5 million with reimbursements credited within up to 72 business hours to the declared bank account.
• ARBA will implement a digital platform for collecting agents with real‑time comprobantes, prefilled filings, and the power to suspend or deregister noncompliant agents.
• Monotributistas who have not joined the simplified Ingresos Brutos regime will be enrolled automatically to reduce retentions, perceptions, and filings.