DECEMBER 05, 2025

THE FEDERAL TAX AUTHORITY ESTABLISHES THE WINTER TAX RECESS

CIRCULARS

Tax Law Department Report | THE FEDERAL TAX AUTHORITY ESTABLISHES THE WINTER TAX RECESS

The Federal Tax Authority (ARCA) has established, through General Resolution No. 5712/2025, that the winter tax recess will take place from July 14 to July 25, 2025, both dates inclusive.

During that period, the calculation of procedural time limits in tax, customs, and social security matters will be suspended, pursuant to the regime set forth in General Resolution No. 1,983 and its amendments.

Enrique López Rivarola

Martín Gamarra