Following General Resolution 2/2026, which opened a public consultation process under the “Participatory Rulemaking” procedure for the reform of IGJ General Resolution 15/2024, on May 26, 2026, General Resolution 4/2026 (the “Resolution”) issued by the General Inspectorate of Justice (Inspección General de Justicia– the “IGJ”) was published in the Official Gazette of the Argentine Republic, introducing significant amendments to the registration regime applicable to foreign companies.
It is worth noting that the effectiveness of General Resolution 2/2026 has been extended, meaning that suggestions may continue to be submitted to the IGJ until June 26, 2026.
What changes does the Resolution introduce?
The Resolution eliminates bureaucratic requirements for the registration of foreign companies, consolidates into a single body of rules the requirements applicable to Sections 118 and 123 of the General Companies Law, admits digital documentation originating abroad, and repeals 29 provisions that had been generating unnecessary costs and delays.
The main provisions are briefly described below:
- A consolidated and updated version of the current bylaws, certified by the company’s home registration authority, may be submitted in lieu of successive amendments avoiding the repeated filing of already-incorporated modifications.
- The simultaneous and joint filing of the foreign company’s registration and the incorporation of the local company in which it participates is now permitted.
- Digital or electronic signatures verified by the opining attorney are accepted, as are signatures bearing a professional stamp where the representative is an attorney or accountant, eliminating the blanket requirement of notarial certification.
- Documentation originating abroad may be submitted in digital format reproduced on paper, duly apostilled, with integrity, traceability, and authenticity verified through the apostille itself, without the need to send paper originals from abroad.
- A restrictive approach is maintained with respect to companies from jurisdictions identified by the FATF or deemed non-cooperative for tax transparency purposes, thereby reinforcing anti-money laundering and counter-terrorism financing controls.
Why does it matter?
This is the fourth Resolution in a series forming part of a broader regulatory reform and modernization process, aimed at eliminating and relaxing requirements that lacked any practical utility and served only to generate unnecessary costs and delays in company registration and corporate management procedures.
As a result, the regulatory framework governing companies is simplified and modernized, translating into lower costs, more streamlined procedures for incorporating and setting up companies, and clearer, more accessible regulations that keep pace with technological developments.
Entry into force:
The Resolution entered into force on May 27, 2026
