On September 30, 2026, Disposition 125/2026 (the “Disposition”) of the Revenue and Customs Control Agency (Agencia de Recaudación y Control Aduanero, “ARCA”) was published in the Official Gazette of the Argentine Republic. It approves the procedure that the agency must follow at the administrative level to apply Articles 16 and 19 of the Criminal Tax Regime (Title IX of Law No. 27,430), as worded by Law 27,799 (the Fiscal Innocence Law).
The Disposition has two annexes: Annex I governs the waiver of the criminal complaint and the extinction of criminal liability (Article 16), and Annex II governs the cases in which ARCA will not file a complaint (Article 19).
What the Disposition establishes:
Waiver and extinction of criminal liability (Annex I, Art. 16):
- When an assessment exceeds the objective thresholds of punishability and the legal department considers that charges are warranted, ARCA will notify the taxpayer, at its Electronic Tax Domicile, of the right to use the benefit.
- Requirements and enrollment: The taxpayer must accept and pay, unconditionally and in full, the obligations and their interest, and must not have previously used the benefit, which is granted only once. Enrollment is formalized by filing Form F. 3200 through “Digital Filings” (Presentaciones Digitales).
- Deadlines: If the taxpayer does not file the form within 20 business days, or states that it will not avail itself of the benefit, ARCA will file the criminal complaint. Once proceedings have begun, liability may still be extinguished up to 30 business days after notification of the charges, by paying the obligations, their interest, and an additional 50%, in accordance with General Resolution 5882.
Decision not to file a complaint (Annex II, Art. 19):
- The Tax Criminal Sections will prepare a detailed report on whether it is appropriate not to file a complaint, weighing the final inspection report, the well-founded disclosure of the interpretive criterion used, and the filing of tax returns before the audit began.
- Approval levels: In the cases under subsections (a) and (b) (manifest absence of punishable conduct, and assessments based exclusively on presumptions), an opinion from the Legal Division and the Director’s approval are required. In subsections (c) and (d) (multinota [standard document used to formally communicate with the tax collection agency) and spontaneous regularization], a report from the relevant area endorsed by the criminal section, the Legal Division, and the respective Directorate is sufficient.
- Regime that remains in place: Form F. 3200 remains valid.
Why is it important?
The Disposition defines when and how ARCA will notify taxpayers of the possibility of availing themselves of the waiver, and the criteria for not filing a complaint. Taxpayers with assessments exceeding the objective thresholds of punishability should pay particular attention to the deadlines, the payment requirements, and the one-time nature of the benefit.
Entry into force:
The Disposition is effective as of its publication in the Official Gazette.
