Pursuant to General Resolution No. 5875/2026, the Revenue and Customs Control Agency (ARCA) implemented a special payment plan for Micro, Small and Medium-sized Enterprises (SMEs) holding a valid MiPyME Certificate, small taxpayers, and non-profit organizations, with the purpose of facilitating the regularization of outstanding tax, customs, and social security obligations that became due on or before 30 June 2026.
The payment plan allows for the inclusion of tax and social security liabilities, tax withholdings and advance tax collections, as well as customs obligations, including related penalties and ancillary charges. It also covers liabilities that are currently subject to administrative, administrative judicial, or judicial proceedings, as well as tax enforcement actions.
The special payment plan does not provide for any total or partial waiver of compensatory or punitive interest, nor does it grant relief from the applicable penalties. Accordingly, the sole benefit afforded under the regime is the possibility of financing the outstanding liabilities through installment payments.
For this purpose, eligible taxpayers may finance general tax obligations in up to 18 monthly installments, while liabilities arising from tax withholdings and advance tax collections may be financed in up to 9 monthly installments, subject to a 5% down payment.
For Medium-sized Enterprises (Segments I and II), general tax obligations may be financed in up to 15 monthly installments, while liabilities arising from tax withholdings and advance tax collections may be financed in up to 7 monthly installments, subject to a 10% down payment.
The regulation establishes a monthly financing interest rate of 2.75%. The minimum amount for both the down payment and each installment has been set at ARS 50,000.
Applications to join the payment plan must be submitted through ARCA’s website, via the “Mis Facilidades” (My Payment Plans) service, under the option “Special Payment Plan – Obligations Due as of 30 June 2026”, no later than 30 October 2026.