Better known as Check taxcreated in 2001 as a transitory measure and extended in successive opportunities, it was consolidated as one of the main sources of income for the national treasury. According to official data, it represents around the 0.8% of GDP and constitutes the third tax source of greater weight, behind VAT and profits.
According to the General Resolution 5758/2025published on Wednesday in the Official Gazette, the liquidation and/or perception agents must comply with the entrance obligations of the perceived sums or the amount corresponding to the accrued tax, provided for in General Resolution 2,111, until September 24.
The measure reaches the imponible facts perfected between September 16 and 22, 2025 And it is applied in substitution of what is stipulated in General Resolution 4.172, which regulates the usual expiration dates.
This way, ARK He introduced a timely exception within the maturge of maturities with the objective of “reasons of tax administration”, as recorded in the recitals of the standard.
Context and objectives of the norm
Resolution 5758/2025 reaches a framework in which The Government seeks to ensure the flow of fiscal income and, at the same time, grant administrative flexibility against calendar particularities that could generate difficulties in fulfilling perception and liquidation agents.
The resolution, signed by the agency’s executive director, Juan Alberto Pazoentered into force on the same day of its publication in the Official Gazette.
Operating Details of Change
The norm introduces a single change of operational nature:
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Subjects achieved: Liquidation and/or perception agents of the check tax, regulated by General Resolution 2,111 and amendments.
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Affected tax period: Operations between September 16 and 22, 2025.
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New expiration: Exceptionally, payments may be made until September 24, 2025 inclusive, replacing the provisions of subsection b) of section VII of RG 4.172.
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Validity: Immediately, from the publication in the Official Gazette (September 17, 2025).
While the change does not alter the tax burden, it does modify the flows of Bank of banking entities and companies that act as retention agentswho have an additional margin to fulfill the obligation. This becomes relevant in a High fiscal pressure context and falling in business liquiditywhere expiration dates can influence short -term financial planning.
In the macro plane, the resolution has a Neutral effect on annual collectionbut could momentarily alter the rhythm of September revenuesa key month for the concentration of tax obligations and the closure of balances in numerous companies.
Source: Ambito
