Payment Facility Regime for Income Tax
Tax Law Department Report | Payment Facility Regime for Income Tax
The Tax Collection and Customs Control Agency issued General Resolution 5684/2025, establishing a special payment facility regime for the settlement of Income Tax balances resulting from tax returns, in cases of inconsistencies in the computation of tax losses.
– The regime applies to taxpayers and responsible parties for Income Tax who:
– Rectify tax returns for non-prescribed fiscal periods to correct errors in the computation of losses from previous years.
– File the tax return for the fiscal year closed between December 2024 and November 2025, computing losses at historical values, whether in original or amended filings.
– Main features of the payment facility plan:
– Down payment of 3% of the consolidated debt.
– Up to 36 monthly, equal, and consecutive installments.
– Financing interest rate set at 50% of the compensatory interest rate in force at the time of plan consolidation.
– Minimum amount for the down payment and each installment: ARS 50,000.
– Application is made through the “Mis Facilidades” system on the Agency’s website, until July 31, 2025, or until the last day of the month following the due date of the tax return, as applicable.
– No restrictions on the number of plans that may be submitted within the enabled period, but each fiscal period may only be regularized once.
– Failure to pay two consecutive or alternate installments, or a single installment at the end of the plan, results in automatic termination of the plan, with no possibility of including the obligations in a new application under this regime.
– Settlement of the debt under this regime does not imply any reduction of interest or release from applicable penalties.