Overview
- ARCA published Resolución General 5882/2026 that sets a formal electronic workflow to pay and prove the 50% additional required by the Inocencia Fiscal law.
- The rule requires a Volante Electrónico de Pago (VEP) created with Form 2712 and ICS codes 762 for each tax and period, and mandates entering capital and interest so the system can calculate the 50% surcharge.
- The resolution, published on July 28, 2026, provides a reimputation path for earlier payments made with wrong codes via Formulario 399 and instructs that payments be made by electronic funds transfer.
- Payment plus the VEP and proof of underlying debt must be filed in the judicial case but do not automatically close it, and any refunded additional payment must be sought through the administrative repetition procedure in article 81 of Law 11.683.
- Tax advisers warn the 50% charge greatly raises the cash cost to exit prosecutions, so taxpayers must weigh immediate liquidity needs, the stage and strength of their defense, and the risk of a slow refund process if a judge denies extinction.