General Resolution 5704 – Simplified Income Tax Return
Tax Law Department Report | General Resolution 5704 – Simplified Income Tax Return
The Tax Collection and Customs Control Agency (ARCA) has officially implemented a voluntary option allowing individuals and undivided estates residing in Argentina to file their income tax return under a simplified regime. This measure is based on Decree n.° 353/2025, which seeks to reduce the administrative burden of certain tax compliance obligations.
The option may be exercised from June 1st until the day prior to the general due date for filing the 2025 tax return, through the “Sistema Registral / Ganancias PH Simplificada” service available on ARCA’s official website.
Taxpayers who adhere to this option are exempt from the obligation to report their assets, pursuant to section 3 of Regulatory Decree n.° 862/2019.
ARCA has established exclusion criteria (including taxpayers classified in high fiscal significance segments) and has enabled the possibility to withdraw from the simplified regime at any time prior to submitting the return.
However, the measure currently lacks operational regulations specifying how the simplified return must be prepared. The tax authority announced that further guidance will be published soon on the “Ganancias y Bienes Personales” section of its institutional website.