Today, General Resolutions ARCA No. 5776 (https://www.boletinoficial.gob.ar/detalleAviso/primera/333243/20251022) and No. 5777 (https://www.boletinoficial.gob.ar/detalleAviso/primera/333244/20251022) were published in the Official Gazette. These resolutions introduce significant improvements to the existing payment facility regimes, with the aim of expanding access to financing and promoting voluntary compliance with tax and customs obligations.
Both regulations amend the permanent regime as well as the exceptional plan, adapting their conditions to the current economic context.
The key changes introduced are as follows:
· Under the permanent regime, the period considered for lapsed plans is reduced from 12 to 6 months, allowing taxpayers to re-enter the system more swiftly.
· Under the exceptional plan, the scope of eligible debts is broadened: tax liabilities due up to August 31 may now be regularized (previously: April 30).
· The advance payment requirements have been reduced to facilitate adherence, as detailed below:
- (i) SMEs: from 10% to 5%,
- (ii) Medium-sized companies: from 15% to 10%,
- (iii) Large companies: from 20% to 15%.
· The possibility of financing up to 60 monthly installments is maintained for micro and small enterprises, with an interest rate equivalent to 50% of the prevailing compensatory rate.
The new conditions will be available in the payment facility plan filing system as from November 3, 2025.
Additionally, ARCA is expected to expand the number of simultaneous plans that taxpayers may enter into.