Overview

• ARBA formally suspended bank account embargoes in enforcement cases through December 31 via Resolution Normativa 19/25, keeping debt collection active without seizing working capital.
• The Saldos a Favor Cero regime is in effect with individualized automatic adjustments to withholding and perception rates to prevent new tax‑credit accumulation, with oficio rate cuts when credits still arise.
• Express refunds now allow up to AR$3.5 million to be returned within 72 business hours to the declared CBU, covering Ingresos Brutos, Inmobiliario and Automotores.
• A revamped digital platform for collection agents provides real‑time withholding vouchers, pre‑assembled returns, automatic registration or removal, and suspension of noncompliant agents.
• Monotributistas not yet adhered will be enrolled automatically in the simplified gross‑revenue scheme, removing retentions and routine filings with a single integrated payment, in a package described as exceptional and temporary to support SMEs and jobs.