NOVEMBER 16, 2021

Pago tasa anual IGJ – Sociedades por Acciones inscriptas en la Ciudad de Buenos Aires



Company Law Department Report | Payment of annual fee before the General Inspection of Corporations (GIC) – Corporations – only applicable to corporations registered in the City of Buenos Aires

Dear Sir or Madam,

Resolution No. 1655-2021, issued by the Ministry of Justice, Security and Human Rights (published November 11th, 2021, in the Official Gazette), establishes December 10th, 2021 as the expiration date for the payment of the annual fee due for this year by sociedades por acciones (corporations) registered in the City of Buenos Aires.

The annual fee is determined by taking into consideration the amount of the capital stock and that of the capital adjustment account, resulting from the financial statements of each corporation, calculated according to the last balance sheet submitted (or that which should have been filed) before the GIC, before the expiration of the term of payment of the fee.

With regards to corporations that have not submitted their financial statements in due time, the GIC will calculate ex-officio the amount to be paid.

In case of noncompliance with the annual fee payment within the established term, the corporation must request the GIC to issue a new bill which shall include the penalty interests. The corporation will be sanctioned with a fine equal to the amount resulting from applying one and a half times the monthly interest rate applied by Banco de la Nación Argentina in its discount operations regarding commercial documents, to the omitted amounts.

Resolution No. 2/2013, issued by the General Inspection of Corporations and published in the Official Gazette on 23 August 2013, establishes that the fee calculation as well as the issuance of the ticket necessary to pay the corporations’ annual fee pursuant to Law No. 25.237 and other applicable legal dispositions, shall be obtained exclusively through the General Inspection of Corporations’ official website, by means of the following link:

The fees may be paid at any branch of Banco de la Ciudad de Buenos Aires or at the cashiers in the GIC’s central office or located at the professional commissions of matriculated professionals. They can be canceled in cash, debit card or check with the signature certified by a notary public or bank.

Please note that checks shall be issued to “Banco de la Nación Argentina” and in the back they shall refer to the GIC’s account as follows: “Inspección General de Justicia Cuenta N°790/30”. As well, it should be taken into consideration that they are credited in 48 hours.

We will appreciate your sending us a copy of the corresponding payment receipt, so that we may update our files.

Should you require any further information please do not hesitate to contact us.


Fernanda Mierez
Miguel M. Silveyra
Miguel C. Remmer