ARCA: New Guidelines Introduced by Law No. 27,799 Regarding Penalties and Statute of Limitations
Tax Law Department Report | ARCA: New Guidelines Introduced by Law No. 27,799 Regarding Penalties and Statute of Limitations.
The Revenue and Customs Control Agency (ARCA), through General Instructions No. 2/2026 and 3/2026, has established the guidelines to be followed in light of the amendments introduced by Law No. 27,799 (the “Fiscal Innocence Law”) concerning penalties and statute of limitations.
-Fines for Formal Violations
With respect to formal violations (Section 38 of Law No. 11,683), General Instruction No. 2/2026 establishes a systemic and segmented procedure for the imposition of fines for failure to file tax returns. Law No. 27,799 updated the amounts of such fines to ARS 220,000 for individuals and undivided estates, and ARS 440,000 for legal entities.
The new framework provides for the automatic issuance of a “Reminder for Failure to File” to the taxpayer’s Electronic Tax Domicile—except for taxpayers classified under Segment 1.1 (those of highest fiscal significance)—and sets differentiated waiting periods based on the taxpayer’s fiscal relevance (ranging from 20 to 90 calendar days). Only upon expiration of the applicable waiting period without compliance will the fine be recorded in the Tax Accounts System and the corresponding formal notices be issued.
Additionally, a 50% reduction of the fine is available if the taxpayer remedies the non-compliance within 15 days of service of the relevant notice, and in such case the breach will not be recorded as a prior offense.
With respect to tax returns due between January 2, 2026 and the date of the systemic update, a waiting period of 20 calendar days counted from the implementation date shall apply to the taxpayers included in the aforementioned regime, except for those classified under Segment 1.1.
It should also be noted that, pursuant to Decree No. 93/2026, penalties for breaches of formal obligations shall be settled in accordance with the following rules:
a-For breaches committed prior to the entry into force of Law No. 27,799: the lower amount in force at the time of the breach shall apply.
b-For breaches committed as from the entry into force of Law No. 27,799: the amount in force at the time of payment shall apply.
Statute of Limitations Regime
General Instruction No. 3/2026 regulates the reduction of the statute of limitations period set forth in Section 56 of Law No. 11,683 from five to three years for registered taxpayers who have timely filed their tax returns and paid the resulting balance, provided that no “significant discrepancies” have been detected by the tax authority.
In the field of social security (Law No. 14,236), the limitation period is reduced from ten to five years under analogous conditions.
With respect to limitation periods already running at the time the new law entered into force, Section 2537 of the Civil and Commercial Code of the Nation shall apply. Accordingly, the reduced limitation periods shall apply to ongoing obligations, except where the remaining term under the original limitation period is shorter, in which case the statute of limitations shall operate pursuant to the original term.