[REVISION HISTORY]

Argentina financial regulation and tax deadline updates

Updated 6 times since CLSTR started tracking revisions of this situation.

What changed

2026-09-22 00:43 UTC → 2026-09-22 22:52 UTC · added ~~removed~~

The Argentine Agency of Revenue and Customs Control (ARCA) has issued several updates to tax deadlines. Under General Resolution 5898/2026, the deadline for submitting 2025 Income Tax sworn declarations for individuals and undivided estates has been extended to 13 October 2026. This represents the fourth extension for this period, which ARCA attributed to “tax administration reasons” following the passage of the Inocencia Fiscal II law. Notably, this extension does not apply to the payment of the resulting tax balance, which remains due as previously established. This administrative shift follows the Senate's approval of the “Inocencia Fiscal II” law, which aims to encourage the integration of undeclared dollars into the formal financial system. While the law expands the scope of the Simplified Income Tax Regime, it strictly prohibits public officials—including the President, judges, and legislators—from accessing its benefits. The extension under General Resolution 5898/2026 applies to both the general tax regime and the Simplified Income Tax Regime, though the first and second installments for the 2026 fiscal year are not postponed, with the first installment due on 24 September 2026. In related regulatory shifts, ARCA previously modified the Income Tax calendar to extend the 2025 fiscal year return deadline to 22 September 2026, while maintaining the payment deadline for the resulting balance as 27 July 2026. Additionally, the September deadline for ‘monotributo’ payments was moved to 21 September 2026 because the 20th fell on a Sunday. In the Buenos Aires province, ARBA and Banco Provincia have implemented a measure to exclude special bank accounts used by real estate agencies from the withholding tax regime. According to Executive Director Cristian Girard, the move aims to prevent the accumulation of credit balances from third-party funds used in property transactions and resolve historical issues regarding client fund management. Meanwhile, Banco Provincia’s Cuenta DNI program is updating its discount structure, replacing a 20% weekly discount for local commerce with a 25% weekend discount on gastronomy and specific promotions for veterinary services.

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