Overview
- The General Resolution 5828/2026, published today in the Official Gazette, sets a special regime to regularize tax, customs and social security debts due through December 31, 2025, while excluding items such as health fund contributions, ART premiums, domestic worker contributions, monotributo and mandatory life insurance.
- Only providers covered by Law 24.901 may join, provided they appear on the roster sent by the National Secretariat for Disability; eligible taxpayers will be flagged in ARCA’s registry under code 640 – Emergencia Nacional en Discapacidad.
- Adhesion runs through September 17, 2026, with 100% interest and penalty forgiveness for sign-ups through June 16 and 50% for enrollments from June 17 to September 17.
- The plan offers up to 60 equal monthly installments with a minimum payment of ARS 50,000 per installment and a financing rate set at 50% of the prevailing resarcitory rate, collected by automatic debit on the 16th of each month.
- Digital filing will be available in the Mis Facilidades service from March 17, 2026, with refinancing of existing plans filed up to February 2, 2026 enabled from March 26; failure to pay two installments triggers plan termination, loss of benefits and potential legal collection.