The Customs Collection and Control Agency (ARK) launched a New Payment Facilities Plan for Companies that have rectified incorrectly computed accounting losses. They can adhere the firms that have updated a breakdown in 2023 and in previous years, as well as those that planned to adjust them for their fiscal period 2024 and have stated that decision by digital or judicially, the agency reported.
In a statement, Arca said that “a new universe is incorporated into this payment plan with the objective of reduce litigation. ” And it is that the agency follows the guidelines of an opinion of the National Tax Directorate (DNI) which establishes that Profit Tax Law does not allow Update the brokenness. However, there are failures of the Supreme Court of Justice indicating that the body must admit it.
The ark measure
General resolution 5742/2025 expands the concepts to regularize To include fines, it reduces the initial payment, increases the maximum number of fees, extends the adhesion period and allows the refinancing of existing payment plans.
These updates They seek to facilitate taxpayers the regularization of balances resulting from affidavits in which they have computed incorrectly or where bakers are used at historical values. The previous payment plan ended on July 31, 2025.
The official statement indicates that “the agency took this initiative under the Numerous inconsistencies recorded in the treatment of bakes, either by errors in their calculation or in their update, and that in many cases led to an incorrect determination of the taxable situation generated balances to pay for the tax on previous years earnings. “
It is important to note that the Original and/or Rectifying Affidavit It must be presented at the time of accession to the payment facilities plan.
THE LOOK OF THE TAX
The CEO of SDC Tax Advisors, Sebastián Domínguez, He affirmed that “taxpayers face a key dilemma: follow the official posture of Arca, which deny the update, or rely on legal arguments and jurisprudentials that allow to update them to avoid confiscatory effects. “
“Each taxpayer should analyze carefully your case, considering not only the technical aspects and evidence linked to confiscation, but also costs, deadlines and level of risk tolerance that you are willing to assume, “he explained.
Domínguez points out that “Article 25 of the Profit Tax Law establishes that the breakdowns are updated taking into account the variation of the wholesale internal price index (IPIM), Published by Indec
Faced with different consultations, Arca decided to take as a valid concept a resolution of the ID that includes the breakdowns in the concepts that cannot be updated.
There are cases in which the Court has failed in favor of taxpayers. The head of SDC Tax Advisors indicated that, “After the 2017 tax reform, for fiscal years or fiscal years that begin as of January 1, 2018, Given the specificity of the provisions of article 25 and the lack of exception in article 93, the brokenness began to be updated again. “
Domínguez mentions that “The CSJN in the case ‘Telefónica de Argentina SA and another’ of October 25, 2022 He extended the doctrine of the “Candy” case to the tax breakdowns, allowing their update when it is demonstrated that the impossibility of doing is confiscatory affecting property right. “
What are the benefits offered by Arca
The new plan It incorporates the possibility of including fines linked to the obligations achieved by the payment facilities regime, In addition to the tax balances and their corresponding interest.
It also provides for a decrease in the initial percentage to be admitted as payment on account, is reduced from 3% to 2% of the total debt.
How are the conditions?
The ppayments can be canceled in up to 120 installments, With a 2% equivalent account. The minimum amount of the quota will be up to $ 500,000.
What are the requirements?
Rectify the affidavit of the income tax, reversing the breakdown; and ride compensations made
Can current plans be refinant?
It is admitted for those who meet the objective condition and does not require a new payment on account
Since when will it be available and until when there is time to adhere?
The adjustments will be available for adhesion in the computer system “My facilities” as of August 12, 2025. The refinancing of current plans will be available as of September 2, 2025, inclusive.
Source: Ambito
