Overview

• ARBA will apply the SAF 0 regime to adjust withholding and perception rates so advances do not exceed each taxpayer’s liability, with automatic rate cuts if credits still arise.
• The express refund limit increases from ARS 1 million to ARS 3.5 million with reimbursements credited within 72 business hours for Ingresos Brutos, Inmobiliario and Automotores.
• Bank‑account embargoes for tax debts are suspended through December, with debt collection continuing without seizing working capital.
• ARBA is rolling out a digital platform for real‑time retention receipts and pre‑filled returns, paired with powers to suspend noncompliant agents and to register or deregister them automatically.
• Roughly 250,000 monotributistas will be enrolled by oficio into the simplified Ingresos Brutos regime following the announcements by Governor Axel Kicillof and ARBA.