Argentina's ARCA launches SME tax‑debt payment plan

The Agencia de Recaudación y Control Aduanero (ARCA) has opened a special payment‑facility regime for micro, small and medium‑sized enterprises, small taxpayers and non‑profit entities to regularise overdue tax, customs and social‑security obligations that matured on or before 30 June 2026.

Eligible contributors can finance the debt in up to 18 monthly installments (the plan also allows up to 60 installments for larger firms in some versions) with a fixed financing rate of 2.75 % per month. The required down‑payment is 5 % of the consolidated debt for micro‑ and small‑business applicants and 10 % for medium‑size firms; each installment must be at least 50 000 Argentine pesos. Applications are accepted online through ARCA’s “Mis Facilidades” portal until 30 October 2026.

The regime excludes advances, certain VAT items, ART and life‑insurance contributions, cigarette taxes and debts already covered by existing payment plans, and bars entities with firm convictions for tax or customs offences. The benefit automatically lapses if two installments are missed for more than 60 days or the final installment is overdue, after which ARCA may initiate judicial collection.