Argentina Gazettes Resolution Amending Tax Regularization Payment Facility Regime

Nov. 14, 2025, 5:00 AM UTC

The Argentine Official Gazette Oct. 22 published General Resolution No. 5777/2025, amending the tax regularization payment facility regime for tax, customs, and social security obligations. The resolution includes measures: 1) extending payment facility plan eligibility to include debts due up to Aug. 31; 2) reducing the required advance payment amounts, to 5 percent, from 10 percent, for individuals, undivided estates, and micro and small enterprises (MSEs), to 10 percent, from 15 percent, for medium-sized enterprises, and to 15 percent, from 20 percent, for large companies; and 3) maintaining the maximum number of installments, plus interest at a rate equal to ...

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