The measure, formalized by means of general resolution 5688/25, seeks to regularize the balance of the income tax for those who have incorrectly declared losses of previous years.
The Federal Resources Administration of Argentina (ARCA) enabled a new payment facilities regime aimed at regularizing debts of the Profit Tax caused by errors in the computation or breakdown update. The measure was published on Wednesday in the Official Gazette through General Resolution 5688/25.
Interested taxpayers must enter the “my facilities” system with fiscal code, selecting the option “RG 5684 – Payment Facility Planavailable on the official Ark website.
When adhering to the regime, the taxpayer must give up any judicial, administrative or repetition claim related to the amounts and periods included in the plan. In the event that the debt is under administrative or judicial discussion, Chapter J requirements of General Resolution 5321 must be met.
Ark: Plan conditions
The new plan contemplates the following conditions:
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There is no limit in the number of plans that can occurbut Each fiscal period can only be regularized once.
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Interest reductions or sanctions are not contemplated.
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It is mandatory to have rectified the previous affidavits to correct poorly computed brokenness.
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The affidavit of the fiscal year closed between December 2024 and November 2025 must have been submitted, computing the brokenness to historical values.
The payment scheme is organized under the following parameters:
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Initial account payment of 3% of the consolidated debt.
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Until 36 monthly, equal and consecutive installments.
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Financing rate: 50% of the current compensation rate at the time of consolidation.
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Minimum amount both for payment on account and for quotas: $ 50,000.
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The plan is consolidated when canceling the payment on account, which also automatically activates the application.
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The presentation will be notified through the Electronic fiscal domicile.
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Compensation and punictory interests calculated by the system They cannot be modified by the taxpayer.
Profit: Deadline for adhering and causes of expiration
The deadline for adhering to the regime will be open Until July 31, 2025. Once the application is sent and the acknowledgment of receipt, it will not be possible to modify. Failure to comply with any of the requirements will imply the rejection of the plan, without the possibility of imputing payments made to other concepts.
The plan will expire automatically if any of the following situations are incurred:
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Lack of payment of two consecutive or alternate quotasafter 60 days from the expiration of the second.
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Lack of payment of a unique feeafter 60 days from the expiration of the last share of the plan.
Source: Ambito
