Overview
- ARCA’s RG 5776/2025 raises simultaneous permanent payment plans to 15 for SMEs and 10 for large firms and shortens the window for counting lapsed plans from one year to six months, with changes effective November 3, 2025.
- Under RG 5777/2025, the exceptional plan now includes debts due through August 31, 2025 and cuts down payments to 5% for SMEs, 10% for medium firms and 15% for large companies, with availability from November 3.
- RG 5775/2025 extends the time to join the income-tax (Ganancias) payment-plan regime to November 28, 2025 or the last day of the fifth month after the return’s due date, whichever is later, effective October 23.
- RG 5774/2025 lets the administrative judge disregard the inciso h) requirement of RG 2226 for taxpayers receiving subsidies or operating at reduced VAT rates without an operative refund mechanism, applying immediately to pending cases.
- RG 5772/2025 abolishes the RICOI international reporting regime for fiscal years closed from May 1, 2025, with authorities stating fiscal controls continue; reporting also describes a new option for compliant taxpayers to issue Factura A without automatic retentions when payment is credited to a declared CBU.