The measure is oriented to companies or taxpayers in competition or bankruptcy continuity, which will allow to pay tax and social security debts. It offers up to 18 installments with a minimum advance according to the taxpayer profile and a rate of 2.75% monthly.
The Customs Collection and Control Agency (ARCA) implemented a new regime of Payment facilities for taxpayers in preventive or false state that maintain their economic activity. This benefit aims to Regularization of tax debts and social security.
The measure was regulated in the General Resolution 5759/2025published in the Official Gazette, and will enter the next September 26.
The plan is aimed at the regularization of Tax Debts and Social Security generated after the date of submission in competition or the declaration declaration with continuity, provided that the maturities had occurred within the two later years.
Depending on the type of taxpayer, adhesion may be made No payment on account or with a 1% or 3% advance of consolidated debt. The regime provides for a maximum of 18 installmentswith a financing rate equivalent to that of compensation interest set by the Ministry of Economy in Resolution 823/2025currently in 2.75% monthly.
In parallel, the norm ordered raise the minimum amount of payment on account and from each fee of $ 2,000 to $ 50,000applicable to the entire regime of payment facilities in force under general resolution 5321/2023.
Conditions according to taxpayer profile
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Small taxpayers, micro and small businesses, and non -profit entities: Access to the plan without payment on account, up to 18 installments.
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Medium companies Section 1: Initial payment of 1% of the debt, up to 18 installments.
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Medium companies section 2 and other taxpayers: Initial payment of 3%, up to 18 installments.
With this measure, Arca seeks Grant a financial predictability framework to companies that cross judicial processes, while promoting the continuity of economic activity and tax compliance.
Source: Ambito
