On July 2, 2026, the Official Gazette of the Argentine Republic published General Resolution No. 9/2026 (the “Resolution”) issued by the Inspectorate General of Justice (“IGJ”), introducing a modernized framework for the filing of financial statements by companies and civil entities, with a strong emphasis on digitalization and simplification.
The main aspects of the Resolution are summarized below:
– Digitalization and simplification: The Resolution eliminates the requirement to file documentation in hard copy and in person, implementing a fully digital filing system using electronic signatures through the Argentine Tax Authority’s (AFIP) Tax Identification Password (Clave Fiscal). The technical requirements applicable to the digital system will be established through IGJ circulars.
– Filing of Financial Statements:
*Corporations (Sociedades Anónimas) and other entities, whether or not subject to permanent governmental supervision, must file their financial statements within 15 days following their approval by the shareholders’ or members’ meeting. Where applicable, the filing must include: Signed financial statements together with the auditor’s report; Supervisory body’s report; Management report; Minutes of the notice and minutes of the shareholders’ meeting.
*Civil associations and foundations are subject to different filing deadlines and requirements depending on their category, with varying levels of reporting obligations.
– Applicable Accounting Standards:
*Entities are required to prepare their financial statements in accordance with the professional accounting standards adopted by the Professional Council of Economic Sciences of the City of Buenos Aires. However, they may elect to apply either the International Financial Reporting Standards (IFRS) or the IFRS for SMEs.
*Civil associations and foundations must prepare their financial statements in accordance with the professional accounting standards adopted by the Professional Council of Economic Sciences of the City of Buenos Aires and the applicable complementary regulations.
–Entities related to the National Securities Commission (“CNV”): Companies that control, are controlled by, or are affiliated with entities subject to the supervision of the CNV may file their financial statements in accordance with CNV regulations, provided that such regulations are compatible with the IGJ framework. In such cases, the relevant entity must disclose this circumstance and include a note describing the adjustment mechanism applied.
Why Is This Important?
The digitalization and simplification of the financial statement filing process significantly reduce the administrative burden on reporting entities by lowering compliance costs and processing times. In addition, the Resolution eliminates duplicative filing requirements for companies that already report to the CNV, facilitating a more streamlined and unified reporting process.
Effective Date
The Resolution entered into force on July 3, 2026, the day following its publication in the Official Gazette of the Argentine Republic.
