Overview
- ARCA extended the deadline to file the 2025 Income Tax (Ganancias) return to October 13 and postponed the system process to mark taxpayers as “Pequeño Contribuyente” to October 23 to allow more time to process incoming declarations.
- A general resolution instructs taxpayers to compute and pay 2026 anticipos using their own working papers when the Cuentas Tributarias system does not yet show the installment amounts.
- Congress approved Inocencia Fiscal II, which tightens the test that lets ARCA break the presumption of accuracy by requiring both a 15% relative difference and a nominal floor of about $5 million while keeping a separate $100 million absolute trigger and special rules for apocryphal invoices.
- The new law and ARCA guidance preserve taxpayer protections by placing the burden of proof on the tax authority and allowing a 15-business-day window for taxpayers to file a corrective return and pay differences without losing benefits.
- ARCA reported roughly 501,080 adherents to the simplified regime and about 439,934 simplified returns filed as of late September, and the agency has adjusted its legal approach in some pensioner cases to reduce certain appeals, signaling near-term operational and compliance effects for taxpayers and advisers.