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
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
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.
Alerts
Through General Resolution 5712/2025, ARCA establishes the 2025 winter tax Fair, which will be effective from July 14 to 25, inclusive. During this period, the legal and administrative deadlines related to the application, collection, and auditing of taxes will not be computed by the tax collection agency. It should be noted that the suspension of […]
Alerts
Through RG 5707/2025, published in the Official Gazette (BO) on June 2, 2025, ARCA implemented modifications to the “Digital VAT Book” system, which will take effect as of December 1, 2025. Click here to read the complete articule.
Alerts
We inform you that, through RG 5705/2025, published in the Official Gazette on June 2, 2025, the Customs Collection and Control Agency (ARCA) approves the implementation of the new system called “SIMPLE VAT.” Click here to read the complete articule.