Argentina Gazettes Resolution Amending Income Tax Withholding Regime

The Argentine Official Gazette April 30 published General Resolution No. 5683/2025, amending provisions of the corporate and individual income tax withholding regime. The resolution includes measures: 1) requiring taxpayers with income of 150 million Argentine pesos (US$127,936) or more to file annual sworn declarations for assets held as of Dec. 31, valued in accordance with the personal property tax rules; 2) exempting taxpayers under the Special Regime for Income on Personal Assets (REIBP) from filing sworn declarations for fiscal periods 2024 to 2027, inclusive; 3) setting a May 9 deadline for withholding agents to submit 2024 annual settlements online; and ...