Argentina Revenue Administration Issues Resolution Establishing Tax Obligations Regularization Regime

Oct. 29, 2025, 5:00 AM UTC

The Argentine Government Administration of Public Revenue Oct. 15 issued Resolution No. 461/AGIP/2025, on establishing a tax obligations regularization regime. The resolution includes measures: 1) applying the regime to all tax obligations imposed either administratively or judicially on or before Aug, 31, 2025, from Nov. 3, 2025, to Jan. 31, 2026; 2) allowing taxpayers to use the regime in bankruptcy proceedings; 3) specifying suspension rules related to judicial actions and criminal cases involving taxpayers using the regime; 4) setting waivers of compensatory and punitive interest ranging from 40 percent to 100 percent for cash payments, and from 10 percent to ...

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