Overview
- ARCA extended the deadline for taxpayers to join payment facilitation plans until May 30, 2025, under Resolution 5680/2025.
- The mandatory advance payment for Bienes Personales and Ganancias tax debt plans was reduced, effective May 1, 2025, allowing taxpayers to finance a greater portion of their owed amounts.
- A new simplified process lets employees resolve unpaid Income Tax through an electronic payment system without registration or annual returns, addressing employer under-withholding.
- Corporate tax prepayments have been unified into nine annual installments of 11.11%, starting with fiscal years ending December 2025.
- A special regime allows taxpayers to correct tax-loss errors with up to 36 monthly installments and a minimal 3% down payment, available until July 31, 2025.