Overview
- Joint General Resolution 5769/2025 from ARCA and AGIP formalizes CABA’s entry into the Sistema Único Tributario with implementation on January 1, 2026.
- Eligible taxpayers will make one monthly payment via ARCA that covers the national integrated tax, SIPA and health contributions, plus CABA’s simplified Gross Receipts component.
- The 2026 tax bill sets the IIBB charge by formula—(category maximum × 0.03) / 12—and publishes monthly amounts for each Monotributo category.
- Unified payers will no longer face routine IIBB withholdings on card transactions, bank credits or virtual wallets, replacing them with the fixed monthly quota.
- Form 1520 will generate a Código Único de Revista (CUR), with automated cross-checks across ARCA, AGIP and the Comisión Arbitral, simultaneous status updates, and exclusion of Convenio Multilateral taxpayers.