Please be advised that through Arbitration Commission Regulation 9/2025, the deadline for submitting the annual tax return (Form CM05) for the 2024 fiscal year has been extended.
The new deadline has been set for July 4, 2025, replacing the original deadline of June 30. The submission must be made using the unified coefficient, in accordance with General Resolution No. 10/2019.
Departamento de Tax & Legal
Alerts
Through RG 5720, the Customs Collection and Control Agency (ARCA) established a special procedure for the refund of uncomputed advance payments of the PAIS Tax by importers. Interested importers must complete a sworn declaration of advance payments of the PAIS Tax for the import of goods through ARCA’s web service “Registry of import clearances with […]
Alerts
General Resolution 5716/2025 makes the conditions for issuing type “A” receipts more flexible for taxpayers requesting authorization to issue receipts for the first time. It also incorporates an advance preventive evaluation and the possibility of reprocessing checks. For more information: click here Departamento de Tax & Legal info@sms.com.ar
Alerts
We inform you that the Ministry of Economy has updated interest rates through Resolution 823/2025. The new rates effective July 1, 2025, are detailed below. For more information: click here Departamento de Tax & Legal info@sms.com.ar
Alerts
Through General Resolution 5715, ARCA has extended the deadline for filing and paying Income Tax and Personal Property Tax Returns for the 2024 fiscal year for individuals. Both payment and filing may be made until June 26, 2025. We remain available for any questions regarding this matter. Tax & Legal Department info@sms.com.ar
Alerts
Call for Tender for Bonds for the Reconstruction of a Free Argentina (BOPREAL). Communication “B” 12999 – Central Bank of the Argentine Republic (BCRA) – June 10, 2025 Through Communication “B” 12999, the BCRA reports on the offering of BOPREAL SERIES 4 instruments. In this note, we share the main provisions. Click here to access […]
Alerts
Through Regulation 120/2025, the Customs Collection and Control Agency has introduced significant changes to tax enforcement procedures. The main change consists of reducing the time limit for imposing precautionary measures. Click here to read the complete article.