Overview
- The bill, already passed by the Chamber of Deputies, is scheduled for debate in an extraordinary Senate session today alongside the 2026 budget.
- Economy Minister Luis Caputo said ARCA will first send a reminder and allow 10–15 business days before intimating and applying automatic fines, with a distinction between occasional and frequent noncompliance.
- The draft raises evasion thresholds to ARS 100 million for standard cases and ARS 1,000 million for aggravated cases, and updates automatic fines to ARS 220,000 for individuals and ARS 440,000 for companies with UVA indexation beginning January 1, 2027.
- Opposition legislators advocate scaled penalties by taxpayer size, while Senator Patricia Bullrich indicated the Executive would consider post-approval adjustments through a short corrective law.
- The text shortens the statute of limitations on tax obligations to three years and offers a one-time route to avoid criminal action by settling debts, as officials seek to draw into the system an estimated USD 254 billion held outside formal channels.