Overview
- Resolution 5787/2025 moves certain November due dates to November 25, including VAT for CUITs ending in 8 and 9, cinema ticket levies, cigarette internal taxes, and selected withholding and perception regimes.
- The same rule advances specific December obligations to December 26, covering the second advance of the liquid fuels and CO2 tax and the second‑half cigarette internal tax filings.
- Resolution 5788/2025 extends the window to join the Ganancias regularization plan to December 30, with a 1% monthly financing rate for plans filed by November 30.
- The facilitation covers non‑prescribed income tax periods, allows correction of improperly computed loss carryforwards, and enables refinancing of plans under prior regimes such as RG 5742 and 5684.
- From December 1, ARCA rolls out the mandatory IVA Simple single monthly return (Form F.2051) and replaces the M invoice with two A variants tied to retention rules and verified bank CBU use.