Overview
- Resolution General 5787/2025, published in the Official Gazette, formalizes the changes with immediate effect.
- Obligations originally due on November 26–27 now fall on November 25, covering IVA for CUIT ending in 8–9 (October 2025 period), the cinema ticket tax for tickets issued November 16–22, cigarette internal taxes for sales November 11–20, and retention/perception regimes for operations November 1–15 for CUIT 4–9.
- Items scheduled for December 29 move to December 26, including the second December advance of the Liquid Fuels and CO2 tax for all CUIT and cigarette internal taxes for operations December 11–20.
- ARCA cites tax administration needs, aiming to prevent clashes with holidays and year-end office closures.
- Taxpayers are instructed to consult the detailed schedule and download the resolution from ARCA’s website or contact service centers to align filings and payments with the new dates.