Overview

• ARBA’s Resolution 25/2025, published in the provincial bulletin, designates payment service providers as withholding agents for Ingresos Brutos on payment-account credits.
• The regime begins in two phases: October 1 for PSPs already listed as agents by the Comisión Arbitral and November 1 for other qualified providers.
• Withholdings will be reported and remitted through the SIRCUPA system and apply to pesos and non‑USD foreign currency credits for both local taxpayers and those under Convenio Multilateral.
• Rates are assigned by a taxpayer padrón and reported as roughly 0.1% to 5%, with exclusions that include wages, pensions, export proceeds, fixed‑term interest and transfers between a taxpayer’s own accounts.
• Buenos Aires becomes the 20th jurisdiction using SIRCUPA, and ARBA lifted the express refund cap to ARS 3.5 million in response to concerns about hard‑to‑recover tax credits and liquidity.