Profit Tax: ARCA expands the payment facilities regime for poorly charged breakdowns

Through a new general resolution published on Tuesday in the Official Gazette, the agency headed by Juan Alberto Pazo introduced important modifications to payment facilities regime originally established by the General Resolution No. 5,684.

The measure seeks to facilitate the voluntary compliance with tax obligations and expand the available tools for taxpayers who have rectified sworn statements of the income tax with errors in the breakdown computation.

Profit tax: Who can adhere to the new plan?

Those taxpayers and responsible that have computed access to the regime Cheap of previous exercises incorrectlyeither for having used non -appropriate updated values or due to errors that will alter its proper imputation. Those who have declared a breakdown are also included Historical values in closed exercises between December 2024 and November 2025in original or rectifiable statements.

In addition, taxpayers can be added to the September 1, 2025 your decision to apply the Inflation adjustment To the breakdowns, through the “digital presentations” service with fiscal key, provided they present the rectifying at least five days before adhesion.

Main modifications

Among the changes introduced, they stand out:

• FEES: The maximum possible for certain taxpayers that apply the inflation adjustment is raised to 120 monthly installments. For the rest, the top remains at 36.

• Minimum amounts: The minimum amount of each fee will be $ 50,000 in general. In special cases, the minimum rises to $ 500,000 or $ 200,000, depending on the type of regularized obligation.

• Validity and deadlines: General adhesion to the regime may be carried out until October 31, 2025, although exceptions are established. For example, in the case of regularization of interests and fines (article 1, subsection c), the term extends until June 30, 2026, if certain conditions are met.

The ark clarifies that There will be no condonation of interests or release of sanctionsalthough the refinancing of plans in progress is allowed in accordance with the provisions of the General Resolution No. 5,742.

Taxpayers who meet the requirements and have chosen to apply inflation adjustment may also access the refinancing of payment plans already submittedas established by General Resolution 5742.

The resolution enters into force since the day of its publication in the Official Gazette.

The agency pointed out that these adjustments are framed in the permanent objective of facilitating taxpayers to fulfill their tax duties, through tools that allow regularize complex declarative situations without implying a collection damage for the treasury.

The measure has favorable opinions of the areas of legislation, legal matters, inspection, collection, institutional and systems, and was issued in use of the powers provided for in Law 11,683, Decree 618/1997 and decrees 953/2024 and 13/2025.