According to the official text, the measure represents a step towards a more efficient and digitized administration, which aims to reduce administrative loads without resigning control or transparency in the tax system.
The Customs Collection and Control Agency (ARCA) formalized an optional and simplified regime so that human persons and undivided successions resident in the country can submit their declaration of the income tax corresponding to fiscal period 2025 as anticipated scope. The initiative was arranged in compliance with Decree 353/2025, which is part of the National Executive Branch Packing oriented to simplification and deregulation of procedures related to investment and the acquisition of goods.
As detailed by the agency in the General Resolution 5704/2025who adhere to this modality will remain exempted to inform your assets, one of the obligations that most administrative burden implies in the general regime. In return, the declaration will be prepared from the information that already works in the possession of the Tax Administration, complemented by data provided by the taxpayers themselves or third parties.
The detail of the measure
The option may be exercised from June 1, 2025 to the day prior to the first general expiration for the presentation of the sworn declaration of the Tax, through the Ark website (https://www.arca.gob.ar), in the section “System Registration/Profits Simplified PH”.
Among the requirements to access this modality, they include: having Fiscal key with security level 3; Not having the CUIT with a limited state; and Not being classified within the high fiscal significance segments (segments 11 or 12), according to the segmentation arranged by the body itself.
Also, Arca clarified that those who adhere will also have the possibility to give up the option at any time before presenting the affidavit.
The measure will govern exclusively for fiscal statements 2025. In the coming weeks, the operational and technical details for the preparation of the simplified declaration are expected to be published in the “Profit and Personal Estate” micrositium of the Institutional Website.
From the Government they emphasize that this simplification will reduce times and costs for taxpayers, without affecting the State’s control capabilities.
Professor Taxes.jpg
Key text points
- Origin of simplification: It arises from Decree No. 353 of May 22, 2025which seeks to deregulate and simplify procedures related to the investment and acquisition of goods.
- I commission the Customs Collection and Control Agency (ARCA): The Decree entrusts to the ARCA the creation of this simplified modality for the declaration of the Income Tax.
- Information base: The simplified declaration will be based on the information that the ARCA already has and that provided by the taxpayers themselves or third parties.
- Exception of informing heritage: Taxpayers who opt for this modality They will not have to inform your heritagewhich reduces administrative burden without affecting fiscal control.
- Exercise of the option: For fiscal period 2025, the option will be exercised through the “registration system/gains Simplified PH” on the Ark website (ark.gob.ar), Since June 1, 2025 and until the day before the first general expiration of the affidavit.
- REQUIREMENTS TO OPT: lTaxpayers must have a tax level Security Level 3, not having the CUIT with limited administrative status and not being included in segments 11 or 12 ark classification (high tax significance).
- Option of the option: Taxpayers can give up the option at any time Before submitting the affidavit, also through the same web service.
- Validity: The provisions of this general resolution enter into force on the day of its dictation and apply for the affidavits of the tax in the fiscal period 2025. The conditions for the preparation of the simplified affidavit will be regulated in due course.
Source: Ambito
I am a 24-year-old writer and journalist who has been working in the news industry for the past two years. I write primarily about market news, so if you’re looking for insights into what’s going on in the stock market or economic indicators, you’ve come to the right place. I also dabble in writing articles on lifestyle trends and pop culture news.
