On September 9, 2026, Law No. 27,826 (the “Law”) was published in the Official Gazette of the Argentine Republic. The Law amends Law No. 27,799 (the “Fiscal Innocence Law”), Tax Procedure Law No. 11,683 and Law No. 25,191 on Rural Workers, and establishes a special penalty reduction regime.
What changes under the Law?
Redefinition of “significant discrepancy”: a significant discrepancy arises when, as a result of an adjustment made by the Argentine Revenue and Customs Control Agency (“ARCA”, after its spanish acronym), there is an increase in the tax determined or a reduction in tax losses in any of the following cases:
- When the difference is equal to or greater than 15% of the amount declared by the taxpayer.
- When the increase in the tax determined or the reduction in tax losses exceeds the amount set forth in Article 1 of the Tax Criminal Regime, approved by Title IX of Law No. 27,430 (ARS 100,000,000 per tax and annual fiscal year).
- When the difference results from the use of fictitious invoices or other fictitious documents, or from the improper computation of direct credits, including withholdings, collections, payments on account and advance payments, regardless of the amount.
For the Simplified Sworn Tax Return Regime (“RDJS”, after its spanish acronym), the same cases apply, with an additional minimum threshold for the first one: a significant discrepancy will not be deemed to exist when the difference does not exceed 5% of the amount set forth in Article 1 of the Tax Criminal Regime.
Changes to the Simplified Sworn Tax Return Regime: the quantitative income and net worth limits for joining the regime are eliminated. As a general rule, taxpayers must have been tax residents throughout the declared period, a requirement that does not apply to those who join for fiscal year 2025. National Large Taxpayers and persons who hold or have held certain public offices during the five years prior to opting in or remaining in the regime may use this modality solely to file their tax return and make the corresponding timely payment, without access to the presumption of accuracy or the regime’s other benefits.
Scope of the presumption of accuracy for VAT: the presumption covers non-time-barred periods up to and including December of the Income Tax fiscal year for which the option was exercised. For VAT periods corresponding to that same year, the presumption applies unless the use of fictitious invoices or other fictitious documents, or the improper computation of direct credits, is detected.
Burden of proof: the burden rests exclusively on ARCA, which must base the existence of a significant discrepancy solely on the information declared by the taxpayer, the information available in its systems, or information provided by third parties. In addition, until December 31, 2027, the presumptions regarding unjustified increases in net worth and bank deposits set forth in subsections f) and g) of Article 18 of Law No. 11,683 will not apply. The remaining presumptions in that article may not be used as the sole basis and must be corroborated with information admitted by law.
Amendment of the tax return: the difference between the original simplified sworn tax return and the amended one will not be counted as a significant discrepancy, provided that the amended return is filed within 15 business days of notification of the administrative assessment or the ex officio determination, and that the resulting tax, with interest, is paid or settled under a payment plan.
Reinstatement of the regime’s benefits: if the ex officio determination by which ARCA challenges the RDJS is annulled, revoked or set aside by a final or unappealed administrative or judicial decision favorable to the taxpayer, the presumption of accuracy for the periods involved will be fully reinstated, retroactively. If the taxpayer paid the amount claimed during the proceedings, ARCA must refund it with the corresponding interest within 45 business days of notification of the favorable decision.
Transactions and anti-money laundering: transactions must be channeled through means authorized by the Central Bank of Argentina (“BCRA”, after its spanish acronym) or the National Securities Commission (“CNV”, after its spanish acronym), and the requirement is deemed met when such means are used at the origin or at the destination of the transaction. Adherence to the RDJS will constitute a favorable precedent for reporting entities in identifying and monitoring transactions, without relieving them of their due diligence obligations or of their obligations to prevent money laundering and other risks covered by applicable regulations.
Rural workers: the penalties for breaches relating to the registration and reporting of employment contracts with the National Registry of Rural Workers and Employers (“RENATRE”, after its spanish acronym) are modified. Penalties range from ARS 120,000 to ARS 7,500,000 per affected worker, or per establishment when the workers cannot be individually identified, depending on the severity of the infraction. In case of repeat offenses within the preceding five years, the maximum for very serious infractions may be increased by up to 50%. The amounts will be adjusted annually according to the change in the Unit of Purchasing Power (“UVA”, after its spanish acronym), starting January 1, 2027. The new regime will apply to infractions detected after the Law enters into force.
Penalty reduction: an automatic 25% reduction applies to certain formal penalties for MSMEs, individuals, undivided estates and non-profit entities that are not National Large Taxpayers. In addition, a 50% reduction applies to certain formal penalties for obligations due since Law No. 27,799 entered into force (January 2, 2026), provided that the legal conditions are met, including remedying the breach and, where applicable, accepting the tax authority’s claim for the non-reduced portion.
The Law also sets deadlines for complementary regulations: the Financial Information Unit (“UIF”, after its spanish acronym) must issue the rules on treating the RDJS adherence certificate as a favorable precedent within 15 business days of the Law’s publication, while ARCA must regulate the special penalty reduction regime within 30 days of such publication.
Why is it important?
The Law broadens access to the Simplified Sworn Tax Return Regime and provides greater predictability and legal certainty for taxpayers by clarifying audit criteria and strengthening safeguards against ARCA’s challenges. Likewise, the reduction of certain penalties and the facilities to regularize breaches seek to reduce economic and administrative burdens, encourage voluntary compliance and favor the incorporation of funds into the formal economy, promoting savings, investment and economic activity.
Entry into force:
The Law entered into force on the day of its publication in the Official Gazette. The amendments to the Simplified Sworn Tax Return Regime take effect for fiscal periods beginning on or after January 1, 2025, inclusive, except for those relating to public officials, which apply from the date the Law entered into force.
