Overview
- The reform raises criminal thresholds in the penal tax regime to ARS 100 million for simple evasion and ARS 1,000 million for aggravated cases, with higher floors when intermediaries or non-cooperative jurisdictions are used.
- A new presumption treats taxpayers as compliant unless proven otherwise, while prison penalties are retained for serious fraud such as false invoices or misleading declarations.
- The law creates an optional simplified Income Tax filing for individuals and estates under set limits, with AFIP preparing returns and easing formal obligations when payment is timely.
- Administrative relief includes fine reductions of up to 90% for individuals and SMEs, revised prescription rules, and annual indexation of monetary amounts by UVA starting in 2027.
- Following concerns over potential automatic sanction increases, the Executive committed to adjust the regulation to protect SMEs, and the law takes effect upon publication in the Official Gazette.