Argentina compliance calendar 2026: every recurring filing for a company

Last verified: 27 Oct 2026 · Status: Changing

An Argentine company lives on a monthly rhythm set by ARCA and the provinces, with an annual layer set by its year end. For a company with a 31 December year end the year looks like this:

Every month, in five windows. Days 4 to 8: directors' self employed contributions withheld by the company, if that regime applies. Days 9 to 15: the social security return F. 931 and the monthly withholding return (SICORE), both on the same days, plus income tax advances (days 13 to 18) and provincial gross income tax advances. Days 18 to 26: the monthly VAT return F. 2051 and the "Libro de IVA Digital", plus the first fortnight payment of withholdings (days 20 to 27). The 7th: CABA gross income tax collection agents. Dates depend on the last digit of the CUIT (the tax ID), and the grouping of digits is different for each tax: VAT uses five pairs (0 and 1, 2 and 3, and so on); social security, SICORE and income tax use three groups (0 to 3, 4 to 6, 7 to 9); the Convenio Multilateral uses four groups (0 to 2, 3 to 5, 6 and 7, 8 and 9); CABA local taxpayers use five pairs (ARCA agenda 2026; COMARB RG CA 20/2025 Annex; AGIP calendar 2026). The commonly cited pointer "ARCA due dates by CUIT ending digit" is confirmed for 2026 with these groupings.
The annual peaks. April: shareholders' meeting approving the statements (SAs and large SRLs, LGS art. 234). May: corporate income tax return F. 713 and payment (13 to 18 May 2026 for December 2025 year ends). June: personal assets tax paid by the company on its shares or quotas (F. 899, 11 to 17 June 2026), the first income tax advance for the new year, transfer pricing returns under the old regime (23 to 29 June 2026), the Convenio Multilateral annual return CM05 (30 June 2026) and the BCRA annual survey (29 June 2026 for large filers). July: financial statements uploaded to ARCA (extended to 31 July 2026 for December 2025 year ends by RG 5871/2026) and the shareholdings and beneficial owners return (28 to 30 July 2026, RG 4697). December: the IGJ annual fee for stock companies and the transfer pricing Master File (23 to 30 December 2026).
Quarterly. BCRA external assets and liabilities survey within 45 calendar days of each quarter end, for anyone with external liabilities (BCRA Com. A 6795).
Event driven. Share or quota transfers registered with ARCA within 10 business days (RG 4697 arts. 8 and 9); beneficial owner changes notified to banks within 30 days (UIF Res. 112/2021 art. 7, per the AML page); database registrations kept up to date (AAIP Res. 132/2018 art. 7).

Three changes that matter for the rest of 2026. (1) From the November 2026 accrual period, every private employer pays the new Labour Assistance Fund (FAL) contribution inside the F. 931, using version 48 of "Declaración en línea", and must first visit the "Simplificación Registral" service to declare itself a private sector employer (RG 5907/2026 arts. 4, 10, 17 and 19). (2) A web service "GANANCIAS PERSONAS JURÍDICAS" replaces the desktop application for corporate income tax returns, optional from 19 October 2026 and mandatory from 1 March 2027 for years closing from June 2026 (RG 5908/2026 art. 2). (3) Law 27.826 (BO 9 October 2026) cuts formal tax fines by 25% for SMEs and individuals going forward (LPT art. 49 bis) and by 50% for unpaid formal fines on obligations due since Law 27.799 (Law 27.826 art. 17).

What a missed month costs. A late return costs a company a fixed fine of ARS 440,000 (US$ 281.35), halved to ARS 220,000 (US$ 140.67) if the return is filed and the fine paid voluntarily (LPT art. 38). Unpaid tax bears 2.75% a month of compensatory interest (LPT art. 37; Ministry of Economy Res. 3/2024 art. 1 as replaced by Res. 823/2025). Late social security deposits carry an additional graduated fine of up to 30% (RG 1566 art. 8). The serious risks are holding withheld taxes or employee contributions: fines of 2 to 6 times the amount (LPT art. 48) and, above monthly thresholds, prison (RPT arts. 4 and 7). Example 2 shows a quarter of missed filings for a 10 employee SRL costing about ARS 13.4 million (US$ 8,546) on top of the taxes if fixed voluntarily, and potentially ARS 65 million (US$ 41,820) if ARCA finds it first.

Cost to do it. Government fees for filing are nil: every ARCA, COMARB and AGIP return in this calendar is filed online with the tax key (Clave Fiscal) at no charge, and AAIP database registration is free (AAIP Res. 132/2018 art. 4, per the data protection page). The cost is people: a bookkeeper or outsourced accountant running roughly 10 to 15 filings a month, an auditor for the annual statements (RG 4626 art. 4(b) asks for an auditor's report even for small companies), and for stock companies the IGJ annual fee. Professional fees are not regulated in the sources (unconfirmed). Capital: none. Time: the monthly cycle repeats every month; the annual cycle for a December year end runs from January to the end of July, with a December tail.

COMPARISON: to be sourced by editor

Peso amounts are converted at the dólar MEP (bolsa) selling rate of ARS 1,563.90 per US$ on 23 Oct 2026 (source: dolarapi.com, MEP quote). Conversions are indicative and move daily.

Key rules

1. How ARCA due dates are set

Annual calendar by CUIT ending. Each regime's resolution fixes the day by reference to "the calendar that ARCA establishes for each calendar year" according to the last digit of the CUIT. Examples: corporate income tax returns and payment are due "up to the day of the fifth month following the year end, according to the calendar of due dates that, by CUIT ending, this Agency establishes for each calendar year" (RG 4626 art. 6, first paragraph); SICORE withholdings for the first fortnight are paid by the day of the same month fixed by the calendar, and the monthly return by the day of the following month (RG 2233 art. 2(a) and (b)).
Holidays. When a due date falls on a holiday or non working day, it and the later dates move to the next business days (RG 4626 art. 6, last paragraph; RG 2233 art. 2, final paragraph; RG 5211 art. 5, second paragraph; COMARB RG CA 20/2025 art. 3). This matters in November 2026: DNU 1103/2026 declared Monday 9 November 2026 a national holiday and Tuesday 10 November a holiday in CABA and Córdoba (COMARB RG CA 11/2026, recitals). The ARCA agenda retrieved on 25 October 2026 already shows November dates starting on the 11th for social security and SICORE. COMARB moved the October 2026 Convenio advance to 17 to 20 November 2026 (RG CA 11/2026 art. 3).
Fixed day rules. Some regimes fix the day in the resolution itself. Corporate income tax advances: up to the 13th (CUIT 0 to 3), 14th (4 to 6) and 15th (7 to 9) of each month (RG 5211 art. 5). The ARCA agenda then shifts these for weekends and holidays (for example 16, 17 and 18 June 2026).
Where to look. The ARCA agenda (Agenda de vencimientos) lets you filter by tax and CUIT ending. It is the operative source, but it is a database, not a norm; where it conflicts with a resolution, this page says so (see the advances point in section 3 and Trap 1).

2. VAT (monthly)

Return and payment. All VAT taxpayers file the monthly return F. 2051 through the "Portal IVA" web service and pay the balance on the same day (ARCA agenda 2026, citing RG 715 arts. 1 and 7, RG 3711 art. 3 and RG 2210 art. 5). Dates run from the 18th to the 26th of the following month, in five pairs of CUIT digits (Table 2).
Libro de IVA Digital. Registered VAT taxpayers record and file the digital VAT book for each month on the same dates as the return (ARCA agenda 2026, "Registración electrónica de operaciones, Libro de IVA Digital").
Rate. The general rate is 21% (VAT Law art. 28). Reduced and increased rates, exemptions and the treatment of imported services are on the VAT page.
SME deferral. Micro and small companies under RG 4010 file on the same calendar (ARCA agenda 2026, citing RG 4010 arts. 18 and 21). The ARCA agenda lists the RG 4010 regime but does not show the deferred payment date; the payment deferral rules are on the VAT page (unconfirmed).
January option for SMEs. Under the "feria fiscal" option of RG 5437/2023, micro and small companies could pay a payment on account for the December 2025 VAT return by 19 January 2026 and file and pay the balance by 13 February 2026 (ARCA agenda 2026, VAT and income tax "Régimen Opcional"). The same option covers income tax for August 2025 year ends (pay on account 19 January, file 12 February, pay 13 February 2026).

3. Corporate income tax (annual return and monthly advances)

Annual return. Companies keeping commercial accounts file F. 713 and pay the balance in the fifth month after year end (RG 4626 art. 6). For December 2025 year ends: filing 13 May (CUIT 0 to 3), 14 May (4 to 6), 15 May (7 to 9); payment 14, 15 and 18 May 2026 respectively (ARCA agenda 2026, application "Ganancias Personas Jurídicas, Versión 20.0").
New web service. RG 5908/2026 (BO 5 October 2026) created the web service "GANANCIAS PERSONAS JURÍDICAS" (tax key level 2 or higher). For years closing from June 2026, it is optional from 19 October 2026 to 28 February 2027 and mandatory from 1 March 2027; returns for years closing before June 2026, original or amended, stay on the old application; amended returns follow the channel of the original (RG 5908 arts. 2 and 3). A December 2026 year end company will therefore file its May 2027 return on the web service.
Statements to ARCA (PUB). The directors' report, financial statements and auditor's report are uploaded as PDF through "Presentación Única de Balances" (RG 4626 art. 4(b) and (c)) by the last day of the sixth month after year end (RG 4626 art. 6, second paragraph, as replaced by RG 5611/2024). For December 2025 year ends, RG 5871/2026 (BO 30 June 2026) extended the deadline to 31 July 2026 (RG 5871 art. 1). The ARCA agenda shows 31 July 2026 for both December 2025 and January 2026 year ends; the January 2026 date matches the ordinary sixth month rule.
Advances: nine at 11.11%. RG 5211 requires companies to pay 9 advances, each 11.11% of the prior year's determined tax less allowed deductions, starting the month after the general due date of the annual return (RG 5211 arts. 2(a), 3(b)(1) and 4(a), as amended by RG 5685/2025 art. 1). RG 5685 applies the new scheme "to the determination of the advances corresponding to fiscal years closing from December 2025 inclusive" (RG 5685 art. 3, second paragraph). No advance is due if it is below ARS 2,500 (RG 5211 art. 6(a)). For a December year end company the advances for fiscal year 2026 are therefore due June 2026 to February 2027.
The conflict. The ARCA agenda for 2026 still labels advances up to a "10º anticipo" for every year end, including "10º anticipo de los ejercicios con cierre en Diciembre/2025" in March 2026 and "1º anticipo de los ejercicios con cierre en Diciembre/2026" in June 2026 (ARCA agenda 2026, "Régimen de Anticipos", RG 5211). Two readings exist. If RG 5685 art. 3 refers to the year to which the advances are imputed, advances for 2025 (paid June 2025 to March 2026) stayed at ten and the nine advance scheme starts with 2026. That reading is consistent with the agenda's March 2026 row. It is not consistent with the agenda keeping a tenth slot for later year ends. The amounts ARCA actually computes appear in "Cuentas Tributarias" (RG 5211 art. 3(b), last paragraph), and that is the figure to pay.
Reduction option. A company that expects its tax to be lower may reduce advances from a given advance onward, subject to the conditions of RG 5211 arts. 8 to 10; reductions above certain thresholds need ARCA approval (RG 5211 art. 9(b)). See the corporate income tax page.

4. Withholdings and collections (SICORE)

Two steps a month. Withholding agents (a) pay withholdings made from the 1st to the 15th of each month by the day of that same month set by the calendar, and (b) file the monthly nominative return with the SICORE application and pay the balance (second fortnight withholdings and the month's perceptions) by the day of the following month (RG 2233 arts. 2(a) and (b) and 11; ARCA agenda 2026, "SICORE, Versión 9 Release 1").
2026 dates. The monthly return falls on the same days as the F. 931 (for example 9, 10 and 11 June 2026 for May); the first fortnight payment falls between the 20th and 27th (for example 22, 23 and 24 June 2026 for the first half of June) (ARCA agenda 2026, income tax and VAT withholding regimes).
Semiannual option. An agent whose monthly withholdings are nil or do not exceed ARS 2,000 may file one return per calendar half year (RG 2233 art. 10). The option ends the month the threshold is exceeded (art. 12).
SIRE. Some withholdings run on the separate SIRE system with its own monthly return and fortnight payment, on dates that mirror SICORE in 2026 (ARCA agenda 2026, SIRE, RG 3726). Which payments go to SIRE rather than SICORE is explained on the withholdings page.
Directors' self employed contributions. The agenda also lists a monthly regime under RG 1709 for "companies, regular and incorporated in Argentina" regarding individuals who direct, administer or manage them, with a return and payment on days 4 to 11 of the following month and a payment on account for the first fortnight (ARCA agenda 2026, citing RG 1709 art. 16 and RG 3726 arts. 2 and 5). RG 1709 is not in the sources, so the scope and whether it applies to a given company were not checked (unconfirmed).

5. Payroll: F. 931 through SICOSS and "Declaración en línea"

Monthly return and payment. Employers file the determinative and nominative return of contributions, F. 931, and pay employee and employer contributions and the ART work risk premium for each accrual month by the calendar day of the following month: 9th to 15th depending on month and CUIT group (ARCA agenda 2026, citing RG (DGI) 3834; Table 2). The ART premium follows the same dates (ARCA agenda 2026, "S.I.J.P. Aseguradoras de Riesgos del Trabajo").
Which tool: SICOSS or "Declaración en línea". The ARCA agenda names the application "SICOSS, Versión 42" (RG 4393) and the forms "F. 921 or F. 931" (ARCA agenda 2026). RG 5907/2026, however, requires that returns for the November 2026 accrual period onward, and any return filed from 1 November 2026 for earlier periods, be prepared with version 48 of "Declaración en línea" (RG 3960) (RG 5907 arts. 17 and 19). In practice an employer may meet both names: SICOSS is the calculation engine named by the agenda, "Declaración en línea" the online system named by the resolution (unconfirmed).
FAL from November 2026. The monthly FAL contribution is part of the F. 931 balance from the November 2026 accrual period, paid by VEP on the same due date (RG 5907 art. 10). The system computes it automatically and deducts it from employer contributions (RG 5907 art. 9). All employers must enter "Simplificación Registral" before filing the November 2026 return to declare whether they are private or public sector (RG 5907 art. 4). For SMEs, the reduced FAL rate requires a valid "Certificado MiPyME" for the accrual period (RG 5907 art. 2). The payroll page explains a mismatch between Decree 1228/2026 (FAL in force 1 December 2026) and RG 5907 (collection from the November 2026 period) (unconfirmed).
Rates (needed for Example 1): employer contributions 18% for employers other than large services or commerce companies, after deducting ARS 7,003.68 per worker (Law 27.541 arts. 19 and 22) and a further ARS 10,000 a month for employers with up to 25 employees (art. 23); health insurance employer 6%; employee withholdings 17% (11% pensions, 3% PAMI, 3% health). Base cap ARS 4,691,748.47 from the September 2026 period (ANSES Res. 257/2026 art. 3). Detail and the 20.40% rate for large employers are on the payroll page.

6. Gross income tax (ingresos brutos)

Convenio Multilateral (multi province). Monthly returns CM03 and CM04 and payment through SIFERE, on dates by the check digit of the CUIT in four groups (COMARB RG CA 20/2025 art. 1 and Annex). The annual return CM05 for fiscal year 2025 was due 30 June 2026, applying the unified coefficient of RG CA 10/2019 (RG CA 20/2025 art. 2). Note that COMARB uses the CUIT's check digit (dígito verificador), which is the last digit.
CABA local taxpayers. Twelve monthly advances plus an annual return (CABA Tax Code art. 272, per the CABA page). The 2025 annual return was due 21 to 25 September 2026 by CUIT ending (AGIP calendar 2026, per the CABA page). Rate for most services: 3.00%, rising to 5.00% when prior year gross income exceeds ARS 2,154,300,000 (US$ 1,377,518) (CABA Tax Law arts. 3 and following, as replaced by Law 6948, per the CABA page).
CABA collection agents. Returns and payment on the 7th of the following month, or the next business day (AGIP, e-ARCIBA due date page).
Other provinces. Each province publishes its own calendar for local taxpayers. Buenos Aires Province's 2026 calendar is held in the sources (and summarised on the Buenos Aires gross income page; other provinces were not checked (unconfirmed).

7. Personal assets tax on shares and quotas (annual, paid by the company)

Who and what. Companies governed by the LGS pay, as substitute taxpayers, the personal assets tax on shares and quotas held by individuals (resident or not) and by foreign entities, at 0.50% of the equity method value at 31 December; the payment is single and final for the holder (PAT unnumbered article after art. 25, first paragraph, as replaced by Law 27.541 art. 29; art. 22(h)).
2026 dates for year 2025. Form F. 899/A generated by the application "Bienes Personales, Acciones y Participaciones Societarias, Versión 6": filing 11 June (CUIT 0 to 3), 12 June (4 to 6), 16 June (7 to 9); payment 12, 16 and 17 June 2026 respectively (ARCA agenda 2026, citing RG 2151 arts. 30 and 33 and RG 5203).
No advances for this regime; the substitute taxpayer and REIBP points are on the annual compliance page.

8. Shareholdings and beneficial owners (ARCA and IGJ)

ARCA annual return (RG 4697). Companies and other entities in Income Tax Law art. 53(a) and (b) report shareholdings and beneficial owners at 31 December 2025 by 28 July (CUIT 0 to 3), 29 July (4 to 6) and 30 July 2026 (7 to 9) (ARCA agenda 2026, citing RG 4697 art. 1, point 1; RG 4697 art. 7, per the annual compliance page). Resident individuals with shareholdings and certain holders of foreign entities report on the same dates (ARCA agenda 2026, RG 4697 art. 1, points 2 and 3).
Transfers. Share or quota transfers without public offering are registered within 10 business days by seller, buyer and company (RG 4697 arts. 8 and 9, per the annual compliance page).
IGJ. The original beneficial owner sworn statement is filed once per calendar year with the first IGJ filing of that year; if no filing is made during the year, the missing statements go with the next filing (IGJ Rules art. 421). Without it, the IGJ will not register any filing (art. 422). Detail on the beneficial ownership page.

9. Financial statements, meetings and the IGJ

SA and SAU. Ordinary meeting convened within four months of year end (LGS art. 234, last paragraph); statements available to shareholders 15 days before (LGS art. 67); IGJ filing within 15 days after the meeting (IGJ Rules arts. 129 and 130, as replaced by RG IGJ 9/2026). For a December year end: meeting by 30 April 2026, IGJ filing by mid May.
SRL. Files statements with the IGJ only if its capital reaches the LGS art. 299(2) threshold of ARS 2,000,000,000 (US$ 1,278,854.15) (LGS art. 67; Ministry of Justice Res. 10/2024). Smaller SRLs approve statements as their contract provides (LGS art. 159) but still upload audited statements to ARCA (RG 4626 art. 4(b)).
Branches. IGJ filing within 120 calendar days of year end (IGJ Rules art. 175, as replaced by RG IGJ 4/2026): 30 April 2026 for December 2025 year ends.
IGJ annual fee. Stock companies only (DA 46/2001 art. 4). The due date is fixed each year by the Ministry of Justice; for 2025 it was 15 December 2025 (Ministry of Justice Res. 1159/2025). No 2026 resolution had been found by 26 October 2026 (unconfirmed).
IGJ regularisation window. Companies may file up to ten overdue statements with a single late filing form until 31 December 2026, with sanction proceedings suspended to that date (RG IGJ 4/2025 as extended by RG IGJ 6/2026, per the annual compliance page).
Full detail, including IGJ fines of up to ARS 8,000,000 (US$ 5,115.42) per infraction (LGS art. 302; Ministry of Justice Res. 166/2024), is on the annual compliance page.

10. BCRA survey of external assets and liabilities

Who. Every individual or legal entity with external liabilities at the end of any calendar quarter, or that repaid them during the quarter, files the quarterly survey; filers whose external assets and liabilities at year end reach US$ 50 million also file an annual return, which anyone may file voluntarily (Com. A 6795, replacing Annex point 2 of Com. A 6401).
When. 45 calendar days after each quarter end; 180 calendar days after year end for the annual return (Com. A 6795, replacing Annex point 6). For 2026: Q4 2025 by 14 February 2026 (a Saturday), Q1 2026 by 15 May, Q2 by 14 August, Q3 by 14 November (a Saturday); annual 2025 by 29 June 2026. The communications do not say whether a weekend deadline moves to the next business day (unconfirmed).
Foreign equity. Equity held by non residents in the reporting company is listed as an external liability item (Com. A 6401 Annex point 7(c)). Whether foreign equity alone, without debt, triggers quarterly filing is flagged on the annual compliance page (unconfirmed). Banks check the last overdue survey before paying dividends or foreign debt (BCRA "Exterior y Cambios" points 1.9, 3.4.3 and 3.5.2, per the annual compliance page).

11. Transfer pricing

Regime for 2026. Fiscal years starting before 1 October 2026 stay under RG 4717/2020 and RG 5010/2021; RG 5903/2026 (BO 30 September 2026) applies to fiscal years starting on or after 1 October 2026 (RG 5903 arts. 74 and 75, per the transfer pricing page). A calendar year company files 2025 and 2026 under the old rules and 2027 under RG 5903.
2026 dates for December 2025 year ends. International operations return F. 2668, the transfer pricing study, and the simplified regime return F. 2672: 23 June (CUIT 0 and 1), 24 June (2 and 3), 25 June (4 and 5), 26 June (6 and 7), 29 June 2026 (8 and 9). Master File (Informe Maestro) for December 2025 year ends: 23, 24, 28, 29 and 30 December 2026 in the same pairs (ARCA agenda 2026, "Precios de transferencia", RG 5010).
Thresholds, the new F. 4501 and the RG 5903 calendar (seventh month after year end) are on the transfer pricing page.

12. Data protection

No annual filing. Argentine data protection law has no annual return. The duties are to register the controller and each database, free, on the TAD platform (AAIP Res. 132/2018 arts. 1 and 4) and to keep registrations up to date (art. 7). The data protection page treats an annual review of registrations as good practice, not a legal deadline.
Do not call list. Companies that market by phone must download the "No Llame" register every 30 days before campaigns (AAIP Res. 126/2024 Annex V and Law 26.951 art. 7, per the data protection page).
Event driven. Non standard international transfer contracts are filed within 30 calendar days of signing (Disp. 60/2016 art. 2); access requests are answered within 10 calendar days and corrections within 5 business days (Law 25.326 arts. 14 and 16). See the data protection page.

13. AML reporting for obligated subjects

An ordinary company is not a UIF reporting party and has no periodic UIF filing; its AML calendar is limited to beneficial owner statements to banks and registries and answering UIF requests (Law 25.246 art. 14(1), per the AML page). Companies listed in Law 25.246 art. 20 (financial entities, payment service providers, capital market agents, VASPs, insurers, real estate and other designated businesses) have a calendar set by their sector resolution. Using the payment and lending sector as the example (UIF Res. 200/2024):

Annual systematic report (RSA): 2 January to 15 March for the prior calendar year (art. 39(c); also UIF Res. 49/2024 art. 39(c) for VASPs).
Self assessment and risk tolerance statement: to the UIF (and BCRA where supervised) before 30 April each year (arts. 5 and 6).
Monthly cash transaction report (RTE): days 1 to 15 of each month (art. 39(b)); card reports from the 15th to the last business day (art. 39(a)).
External review: biennial for payment providers, within 120 calendar days of the self assessment deadline (art. 19(a)); annual for banks and VASPs (UIF Res. 14/2023 art. 19; UIF Res. 49/2024 art. 19).
IGJ AML statement: art. 299 companies that are reporting parties and not supervised by the BCRA, CNV or insurance regulator file an annual AML compliance sworn statement with the IGJ (IGJ Rules art. 415); the annual compliance page gives the deadline as the last business day of February.
Suspicious operation reports are not calendar items: 24 hours from concluding an operation is suspicious, and no later than 90 calendar days from the operation (UIF Res. 200/2024 art. 36(c)(i), per the AML page).

Each other sector resolution has its own dates; see the AML page (unconfirmed).

Step by step

Write down the CUIT's last digit and map it to each grouping: VAT pair, social security and income tax group, Convenio group, CABA pair. A company with CUIT ending 4 files VAT with "4, 5", F. 931 with "4 to 6", SIFERE with "3 to 5" and CABA local with "4, 5".
List the regimes you are registered in. Check the "Sistema Registral" registration certificate with the tax key: VAT, income tax, employer, withholding agent regimes, personal assets substitute (shares), and gross income in each jurisdiction. Every registered tax generates a monthly or annual obligation even with no activity; returns must be filed with zero amounts (for CABA: CABA Tax Code art. 275, per the CABA page).
Load the ARCA agenda. On the ARCA site, open the due date agenda, select the taxes and CUIT ending, and export the year. Add COMARB's SIFERE annex and the AGIP calendar (or your province's). Put every date in a shared calendar with two reminders: five business days before (prepare) and two days before (file and pay).
Monthly close by the 5th. Close sales and purchase records so that the digital VAT book, VAT return, gross income advance and SICORE are ready before day 9.
Payroll by the 8th. Run payroll, compute contributions, check the base cap (ARS 4,691,748.47 from September 2026) and from November 2026 the FAL; file the F. 931 on "Declaración en línea" and generate the VEP for the due day (RG 5907 arts. 10 and 17).
Withholdings twice a month. Pay withholdings made from the 1st to the 15th by the fortnight date (days 20 to 27), and the rest with the monthly SICORE return the following month (RG 2233 art. 2).
Pay by VEP from the company's account. Make sure the VEP is generated for the company's CUIT and the correct period; a payment against the wrong period is a common source of "debt" in ARCA's systems.
Annual cycle (December year end). January: inventory and closing; first IGJ filing with the beneficial owner statement. February and March: audit. April: meeting (SA, large SRL). May: F. 713 and payment. June: F. 899 on shares, first advance, transfer pricing, CM05, BCRA annual. July: PUB upload and RG 4697. December: IGJ fee, Master File.
Quarterly BCRA survey within 45 days of each quarter end if the company has external liabilities.
Event log. Keep a register of share transfers (10 business days to ARCA), director changes (IGJ), beneficial owner changes (banks within 30 days) and new databases (AAIP).
If something was missed, fix it before ARCA does. File the omitted return, pay tax, interest and the halved art. 38 fine, and pay withheld amounts in full: before an ARCA order of intervention this removes exposure to the material fines of LPT arts. 45, 46 and 48 (LPT art. 49). Example 2 shows the arithmetic.

Who does it. The company's legal representative or a professional authorised by tax key delegation. Online or paper. Everything in this calendar is online: ARCA with tax key, SIFERE through ARCA, AGIP with its own credentials, IGJ through the online documentation system with ARCA tax key level 3 (IGJ Rules art. 5 as replaced by RG IGJ 7/2026), AAIP and UIF through their platforms. Time. For a small company, about two to four working days a month of bookkeeping and filings, plus the annual close (unconfirmed).

Costs and timelines

Table 1. The monthly cycle at a glance (for each month of 2026)

Window	Obligation	Who	System or form	Rule
Days 4 to 11	Directors' self employed contributions withheld by the company (if applicable)	Companies paying directors or managers	SIRE or VEP (unconfirmed)	RG 1709 art. 16; RG 3726 (unconfirmed)
7th (next business day)	CABA gross income tax agents: return and payment	AGIP collection agents	e-ARCIBA	AGIP e-ARCIBA page
Days 9 to 15	F. 931 return and payment of contributions and ART premium	Employers	SICOSS / "Declaración en línea" v48 from Nov 2026	RG 3834; RG 5907 arts. 10, 17
Days 9 to 15 (same days as F. 931)	SICORE monthly return and balance (second fortnight withholdings and perceptions)	Withholding agents	SICORE v9 R1	RG 2233 art. 2(b)
Days 11 to 20	CABA local gross income advance	Local taxpayers	AGIP	CABA Tax Code art. 272
Days 13 to 20	Convenio Multilateral advance CM03/CM04	Multi province taxpayers	SIFERE	RG CA 20/2025
Days 13 to 18	Corporate income tax advance	Companies with prior year tax	VEP	RG 5211 arts. 4, 5
Days 18 to 26	VAT return F. 2051 and payment; Libro de IVA Digital	VAT registered taxpayers	Portal IVA	RG 715 art. 7; ARCA agenda
Days 20 to 27	SICORE first fortnight payment (withholdings of days 1 to 15 of the same month)	Withholding agents	VEP or F. 799/S	RG 2233 art. 2(a)
Within 30 days of month end	Hash and record digital journal and VAT files (if authorised by the IGJ)	Company	Government hash tool	IGJ Rules art. 251
Every 30 days	Download the "No Llame" list before phone marketing	Telemarketers	nollame.aaip.gob.ar	AAIP Res. 126/2024 Annex V
Days 1 to 15	UIF cash transaction report (RTE)	Payment providers (UIF 200/2024)	UIF SRO	UIF Res. 200/2024 art. 39(b)

Table 2. Monthly ARCA due dates in 2026 by CUIT ending

VAT F. 2051 and Libro de IVA Digital (period = previous month; columns are CUIT endings) (ARCA agenda 2026)

Period	0, 1	2, 3	4, 5	6, 7	8, 9
Dec 2025	19 Jan	20 Jan	21 Jan	22 Jan	23 Jan
Jan 2026	18 Feb	19 Feb	20 Feb	23 Feb	24 Feb
Feb 2026	18 Mar	19 Mar	20 Mar	25 Mar	26 Mar
Mar 2026	20 Apr	21 Apr	22 Apr	23 Apr	24 Apr
Apr 2026	18 May	19 May	20 May	21 May	22 May
May 2026	18 Jun	19 Jun	22 Jun	23 Jun	24 Jun
Jun 2026	20 Jul	21 Jul	22 Jul	23 Jul	24 Jul
Jul 2026	18 Aug	19 Aug	20 Aug	21 Aug	24 Aug
Aug 2026	18 Sep	21 Sep	22 Sep	23 Sep	24 Sep
Sep 2026	19 Oct	20 Oct	21 Oct	22 Oct	23 Oct
Oct 2026	18 Nov	19 Nov	20 Nov	24 Nov	25 Nov
Nov 2026	18 Dec	21 Dec	22 Dec	23 Dec	24 Dec
Dec 2026	Jan 2027 (unconfirmed)

F. 931 (social security and ART), SICORE monthly return, SIRE monthly return (period = previous month) and SICORE first fortnight payment (same month) (ARCA agenda 2026)

Month of due date	F. 931 and SICORE return: CUIT 0 to 3 / 4 to 6 / 7 to 9	SICORE first fortnight payment: 0 to 3 / 4 to 6 / 7 to 9
January	9 / 12 / 13	21 / 22 / 23
February	9 / 10 / 11	20 / 23 / 24
March	9 / 10 / 11	25 / 26 / 27
April	9 / 10 / 13	21 / 22 / 23
May	11 / 12 / 13	21 / 22 / 26
June	9 / 10 / 11	22 / 23 / 24
July	13 / 14 / 15	21 / 22 / 23
August	10 / 11 / 12	21 / 24 / 25
September	9 / 10 / 11	21 / 22 / 23
October	9 / 13 / 14	21 / 22 / 23
November	11 / 12 / 13	24 / 25 / 26
December	9 / 10 / 11	21 / 22 / 23

Corporate income tax advances (ARCA agenda 2026; RG 5211 art. 5)

Month	CUIT 0 to 3	4 to 6	7 to 9	Advance for a December year end company
January	13	14	15	FY 2025 advance (agenda: 8th)
February	13	18	19	FY 2025 advance (agenda: 9th)
March	13	16	17	FY 2025 (agenda: 10th) (unconfirmed)
April	13	14	15	None
May	13	14	15	None (annual return month)
June	16	17	18	FY 2026, 1st
July	13	14	15	FY 2026, 2nd
August	13	14	18	FY 2026, 3rd
September	14	15	16	FY 2026, 4th
October	13	14	15	FY 2026, 5th
November	13	16	17	FY 2026, 6th
December	14	15	16	FY 2026, 7th (8th and 9th in Jan and Feb 2027)

Gross income tax 2026 (COMARB RG CA 20/2025 Annex, as amended by RG CA 11/2026; AGIP calendar, per the CABA page)

Advance	Convenio SIFERE: 0 to 2 / 3 to 5 / 6, 7 / 8, 9	CABA local: 0, 1 / 2, 3 / 4, 5 / 6, 7 / 8, 9
Dec 2025	15 / 16 / 19 / 20 Jan	13 / 14 / 15 / 16 / 19 Jan
Jan 2026	13 / 18 / 19 / 20 Feb	18 / 19 / 20 / 23 / 24 Feb
Feb 2026	13 / 16 / 17 / 18 Mar	11 / 12 / 13 / 16 / 17 Mar
Mar 2026	15 / 16 / 17 / 20 Apr	13 / 14 / 15 / 16 / 17 Apr
Apr 2026	15 / 18 / 19 / 20 May	11 / 12 / 13 / 14 / 15 May
May 2026	16 / 17 / 18 / 19 Jun	11 / 12 / 16 / 17 / 18 Jun
Jun 2026	15 / 16 / 17 / 20 Jul	13 / 14 / 15 / 16 / 17 Jul
Jul 2026	14 / 18 / 19 / 20 Aug	11 / 12 / 13 / 14 / 18 Aug
Aug 2026	15 / 16 / 17 / 18 Sep	11 / 14 / 15 / 16 / 17 Sep
Sep 2026	15 / 16 / 19 / 20 Oct	13 / 14 / 15 / 16 / 19 Oct
Oct 2026	17 / 18 / 19 / 20 Nov (moved by RG CA 11/2026 art. 3)	11 / 12 / 13 / 16 / 17 Nov (unconfirmed)
Nov 2026	15 / 16 / 17 / 18 Dec	11 / 14 / 15 / 16 / 17 Dec
Dec 2026	15 / 18 / 19 / 20 Jan 2027	Jan 2027 (unconfirmed)

Table 3. Month by month calendar for 2026 (December year end company, CABA)

Each month lists the obligations that are added to the monthly cycle in Tables 1 and 2.

January 2026

Date	Obligation	Rule
19 Jan	Optional SME "feria fiscal": payment on account of December 2025 VAT (return and balance by 13 Feb)	RG 5437/2023; ARCA agenda
31 Dec 2025 reference	Year end: inventory; valuation date for the 0.50% tax on shares; reference date for BCRA Q4 and annual survey	CCyC art. 326; PAT art. 22(h); Com. A 6795
First IGJ filing of the year	IGJ beneficial owner sworn statement (original, once per calendar year)	IGJ Rules art. 421
2 Jan to 15 Mar	UIF annual systematic report (reporting parties under UIF 200/2024 and 49/2024)	UIF Res. 200/2024 art. 39(c)

February 2026

Date	Obligation	Rule
12 and 13 Feb	SME feria fiscal option: VAT December 2025 return and balance (13 Feb); income tax for August 2025 year ends (file 12 Feb, pay 13 Feb)	RG 5437/2023; ARCA agenda
14 Feb (Saturday)	BCRA survey Q4 2025	Com. A 6795 point 6
27 Feb	ARCA statements upload (PUB) for July and August 2025 year ends	RG 4626 art. 6; ARCA agenda
Last business day	IGJ AML statement, art. 299 companies that are reporting parties	IGJ Rules art. 415

March 2026

Date	Obligation	Rule
13 to 17 Mar	Last advance of fiscal year 2025 shown by the ARCA agenda ("10º") (unconfirmed)	RG 5211; ARCA agenda
15 Mar (Sunday)	End of UIF RSA window (reporting parties) (unconfirmed)	UIF Res. 200/2024 art. 39(c)
Mid March	Statements and directors' report ready for audit; plan the meeting	LGS arts. 62 to 67

April 2026

Date	Obligation	Rule
At least 15 days before the meeting	Statements, directors' report and auditor's or síndico's reports available to shareholders	LGS art. 67
At least 10 days before the meeting	Five days of publication of the call in the official gazette (SA), unless unanimous	LGS art. 237
By 30 Apr	Ordinary meeting approving 2025 statements (SA; SRL at or above ARS 2,000,000,000 capital)	LGS arts. 159, 234
30 Apr	Branch statements to the IGJ with beneficial owner statement	IGJ Rules arts. 175, 421
Before 30 Apr	UIF self assessment and risk tolerance statement (reporting parties)	UIF Res. 200/2024 arts. 5, 6

May 2026

Date	Obligation	Rule
Within 15 days after the meeting	File approved statements, reports and minutes with the IGJ (SA; large SRL)	IGJ Rules arts. 129, 130; LGS art. 67
13, 14, 15 May	F. 713 corporate income tax return, FY 2025	RG 4626 art. 6; ARCA agenda
14, 15, 18 May	Payment of the F. 713 balance	ARCA agenda
15 May	BCRA survey Q1 2026	Com. A 6795 point 6

June 2026

Date	Obligation	Rule
11, 12, 16 Jun	F. 899/A personal assets on shares and quotas, year 2025 (payment 12, 16, 17 Jun)	PAT art. 25.1; RG 2151 art. 33; ARCA agenda
16, 17, 18 Jun	First income tax advance for FY 2026	RG 5211 art. 4(a); ARCA agenda
23 to 29 Jun	Transfer pricing F. 2668, study and F. 2672 for December 2025 year ends	RG 4717/5010; ARCA agenda
29 Jun	BCRA annual survey 2025 (mandatory at US$ 50 million or more)	Com. A 6795 points 2, 6
30 Jun	Convenio Multilateral annual return CM05 for 2025	RG CA 20/2025 art. 2
June payroll	First half of the 13th month salary (SAC) falls into the June F. 931 base	Law 24.241 art. 6, per the payroll page

July 2026

Date	Obligation	Rule
28, 29, 30 Jul	RG 4697 shareholdings and beneficial owners return, information at 31 Dec 2025	RG 4697 art. 7; ARCA agenda
31 Jul	PUB upload of statements, directors' report and auditor's report for December 2025 (extended) and January 2026 year ends	RG 5871/2026 art. 1; RG 4626 art. 6

August 2026

Date	Obligation	Rule
14 Aug	BCRA survey Q2 2026	Com. A 6795 point 6

September 2026

Date	Obligation	Rule
21 to 25 Sep	CABA local gross income annual return for 2025	AGIP calendar, per the CABA page

October 2026

Date	Obligation	Rule
From 19 Oct	Optional use of the new web service "GANANCIAS PERSONAS JURÍDICAS" for years closing from June 2026	RG 5908/2026 arts. 2, 4
From 9 Oct	25% reduction of formal tax fines for SMEs; 50% reduction for past unpaid formal fines	LPT art. 49 bis; Law 27.826 art. 17

November 2026

Date	Obligation	Rule
9 and 10 Nov	Holidays (national 9 Nov; CABA and Córdoba 10 Nov): dates shift	DNU 1103/2026, per RG CA 11/2026
11, 12, 13 Nov	F. 931 and SICORE for October	ARCA agenda
14 Nov (Saturday)	BCRA survey Q3 2026	Com. A 6795 point 6
17 to 20 Nov	Convenio October advance (moved)	RG CA 11/2026 art. 3
Before the November F. 931	Enter "Simplificación Registral" and declare private sector status	RG 5907 art. 4

December 2026

Date	Obligation	Rule
9, 10, 11 Dec	F. 931 for November 2026, first period with the FAL, on "Declaración en línea" v48	RG 5907 arts. 10, 17, 19
Mid December (unconfirmed)	IGJ annual fee 2026 (stock companies)	DA 46/2001 arts. 4, 9
23 to 30 Dec	Transfer pricing Master File for December 2025 year ends	RG 5010; ARCA agenda
31 Dec	Year end; IGJ regularisation window for overdue statements closes	RG IGJ 6/2026
31 Dec	Last day of PUB for June 2026 year ends	ARCA agenda

Table 4. Annual obligations for other year ends (selected, 2026)

Year end	F. 713 filing (0 to 3 / 4 to 6 / 7 to 9)	PUB upload	Transfer pricing F. 2668 and study (pairs 0, 1 to 8, 9)
March 2026	13 / 14 / 18 Aug	30 Sep	23 to 29 Sep
June 2026	13 / 16 / 17 Nov	31 Dec	23 to 30 Dec
September 2025	13 / 18 / 19 Feb	31 Mar	25 to 31 Mar

(ARCA agenda 2026; PUB per RG 4626 art. 6.)

Table 5. Penalties for missed recurring filings (federal)

Breach	Consequence	Amount (company)	USD	Rule
Late determinative return (VAT, F. 713, F. 899, SICORE)	Automatic fine, no prior demand	ARS 440,000	281.35	LPT art. 38 (Law 27.799 art. 15)
Same, filed and fine paid voluntarily by 15 days after ARCA's notice	Fine halved; not recorded as a prior offence	ARS 220,000	140.67	LPT art. 38, second paragraph
SME (Law 24.467 art. 2) or non large individual, infractions from 9 Oct 2026	Formal fines reduced by 25% by law	ARS 330,000 (before halving)	211.01	LPT art. 49 bis (Law 27.826 art. 2)
SME, formal fines for obligations due since Law 27.799 and committed before 9 Oct 2026, unpaid	50% reduction if the return is filed first; implies acceptance	50% of the fine	n/a	Law 27.826 art. 17
Late information return (e.g. RG 4697)	Fine	Up to ARS 10,000,000	6,394.27	LPT article after art. 38
Late return on transactions with foreign parties (e.g. F. 2668)	Fine	ARS 22,000,000	14,067.40	LPT article after art. 38, third paragraph
Other formal breaches (e.g. books, Libro de IVA Digital (unconfirmed))	Fine	ARS 150,000 to 2,500,000	95.91 to 1,598.57	LPT art. 39
Late payment of tax, advances or withholdings	Compensatory interest, daily = monthly rate / 30	2.75% a month since 1 Jul 2025	n/a	LPT art. 37; MEcon Res. 3/2024 arts. 1, 7 (Res. 823/2025)
Late deposit of social security contributions	Graduated fine on amount omitted: 0.10% a day up to 10 days; 5% (11 to 30 days); 10% (31 to 60); 20% (61 to 90); 30% (over 90)	% of amount	n/a	RG 1566 art. 8; Law 17.250 art. 15(1)(c)
Same, paid before ARCA's demand	Reduced to one fifth (one third within the demand term)			RG 1566 art. 9(a)
Tax omitted (detected by ARCA)	100% of tax; 200% if linked to foreign transactions; 200% or 300% if recidivist	% of tax	n/a	LPT art. 45
Withholding agent keeping withheld tax after due date	2 to 6 times the amount	Multiple	n/a	LPT art. 48
Voluntary regularisation before an ARCA order of intervention	Exempt from material fines (arts. 45, 46, 48) if not recidivist; agents must pay withholdings in full	Nil	n/a	LPT art. 49
Withholdings not deposited within 30 days of due date, above ARS 10,000,000 a month	Crime: 2 to 6 years	Threshold	6,394.27	RPT art. 4 (Law 27.799 art. 5)
Employee contributions withheld not deposited within 30 days, above ARS 3,500,000 a month	Crime: 2 to 6 years	Threshold	2,237.99	RPT art. 7 (Law 27.799 art. 9)
CABA gross income: late payment	Daily compensatory interest: 3.686667% a month (Jan to Jun 2026), 2.577333% (Jul to Dec 2026)	%	n/a	CABA Tax Code art. 55, per the CABA page
CABA agents paying late	Surcharges 5% to 50% plus interest	%	n/a	CABA Tax Code art. 58, per the CABA page

Table 6. Thresholds used in this calendar

Item	Threshold	USD	Rule
Advances not due if each is below	ARS 2,500	1.60	RG 5211 art. 6(a)
SICORE semiannual option	Monthly withholdings up to ARS 2,000	1.28	RG 2233 art. 10
SRL must file statements with the IGJ	Capital ARS 2,000,000,000	1,278,854.15	LGS arts. 67, 299(2); MJ Res. 10/2024
BCRA annual survey	US$ 50 million of external assets and liabilities	n/a	Com. A 6795
CABA higher services rate	Prior year income above ARS 2,154,300,000	1,377,518	CABA Tax Law, per the CABA page
Criminal appropriation of withholdings	ARS 10,000,000 a month	6,394.27	RPT art. 4
Criminal appropriation of employee contributions	ARS 3,500,000 a month	2,237.99	RPT art. 7

Table 7. Timeline of norms behind the 2026 calendar (Boletín Oficial dates)

BO date	Norm	What it does for the calendar
28 Apr 1967	Law 17.250	Social security sanctions, including late deposit (art. 15)
22 Sep 2003	AFIP RG 1566	Graduation of social security fines (arts. 8, 9)
29 Mar 2007	AFIP RG 2233	SICORE: fortnight payment and monthly return (arts. 2, 10, 11)
7 Nov 2019	AFIP RG 4626	F. 713 and PUB; due dates (art. 6)
26 Dec 2017 and 27 Sep 2019	BCRA Com. A 6401 and A 6795 (issue dates)	External assets and liabilities survey: 45 and 180 days
24 Jun 2022 (signature)	AFIP RG 5211	Income tax advances regime
13 Dec 2024	ARCA RG 5611/2024	PUB moved to last day of sixth month
30 Apr 2025	ARCA RG 5685/2025	Company advances cut from 10 to 9, each 11.11%
25 Jun 2025	MEcon Res. 823/2025	Compensatory interest 2.75% a month from 1 Jul 2025
10 Dec 2025 (signature)	COMARB RG CA 20/2025	SIFERE 2026 calendar; CM05 2025 by 30 Jun 2026
2 Jan 2026	Law 27.799	New fine amounts (LPT arts. 38, 39); new criminal thresholds
30 Jun 2026	ARCA RG 5871/2026	PUB for December 2025 year ends extended to 31 Jul 2026
2 Jul 2026	RG IGJ 9/2026	IGJ statement filing within 15 days after the meeting
30 Sep 2026	ARCA RG 5903/2026	New transfer pricing regime for years from 1 Oct 2026
5 Oct 2026	ARCA RG 5908/2026	Web service for F. 713; mandatory from 1 Mar 2027
9 Oct 2026	Law 27.826	25% SME fine reduction (LPT art. 49 bis); 50% reduction of past formal fines (art. 17)
By 16 Oct 2026	DNU 1103/2026	Holidays 9 and 10 Nov 2026 (cited in RG CA 11/2026; DNU not in the sources)
19 Oct 2026 (signature)	COMARB RG CA 11/2026	October Convenio advance moved to 17 to 20 Nov
1 Oct 2026	ARCA RG 5907/2026	FAL inside F. 931 from November 2026; "Declaración en línea" v48 (in force 1 Nov 2026, art. 19)

Worked examples

All peso figures convert at ARS 1,563.90 per US$ (dólar MEP, 23 October 2026, per some secondary summaries) (unconfirmed). Business figures (sales, salaries, profits) are hypothetical and chosen for illustration; rates, dates and rules come from the sources cited.

Example 1. A full year of filings for a services SRL with 10 employees

Facts. "Servicios Delta SRL" (hypothetical) provides IT consulting from CABA only. It is a local gross income taxpayer in CABA (not Convenio), registered for VAT, income tax and as an employer and withholding agent. CUIT ends in 4. Year end 31 December. Capital ARS 100,000 (below the ARS 2,000,000,000 IGJ threshold, so no IGJ statement filing). Two quotaholders: a resident individual and a foreign company. No external debt. Ten employees, each earning ARS 1,800,000 (US$ 1,150.97) a month gross. Monthly sales ARS 60,000,000 (US$ 38,365.62) net of VAT; monthly purchases ARS 9,000,000 (US$ 5,754.84) net of VAT. Fiscal year 2025 determined income tax: ARS 30,000,000 (US$ 19,182.81). Equity at 31 December 2025: ARS 90,000,000 (US$ 57,548.44). Monthly income tax withholdings (salaries and suppliers): ARS 650,000 (US$ 415.63). Its annual sales are below the "mediana tramo 2" limit that triggers the 20.40% rate, so employer contributions are at 18% (Law 27.541 art. 19, per the payroll page).

Step 1. Monthly amounts.

VAT. Output VAT 21% × 60,000,000 = ARS 12,600,000 (US$ 8,056.78). Input VAT 21% × 9,000,000 = ARS 1,890,000 (US$ 1,208.52). Payable ARS 10,710,000 (US$ 6,848.26) a month (VAT Law art. 28). This ignores the credit of part of employer contributions against VAT (Law 27.541 art. 21, per the payroll page) and VAT withholdings suffered, which reduce the cash payment (unconfirmed).
Gross income tax (CABA). 3.00% × 60,000,000 = ARS 1,800,000 (US$ 1,150.97) a month, before SIRCREB and other collections suffered (CABA Tax Law, per the CABA page).
F. 931. Gross payroll 10 × 1,800,000 = ARS 18,000,000 (US$ 11,509.69).
Employer pensions and related (18%): base = (1,800,000 − 7,003.68) × 10 − 10,000 = ARS 17,919,963.20; × 18% = ARS 3,225,593.38 (US$ 2,062.53) (Law 27.541 arts. 19, 22 and 23; the ARS 10,000 is read as one deduction per employer per month (unconfirmed)).
Employer health insurance 6% × 18,000,000 = ARS 1,080,000 (US$ 690.58) (Law 23.660 art. 16).
Employee withholdings 17% × 18,000,000 = ARS 3,060,000 (US$ 1,956.65).
Total F. 931 payment: ARS 7,365,593.38 (US$ 4,709.76) plus the ART premium, which depends on the insurer's rate. From November 2026 the FAL (2.5% for SMEs) is computed inside the return and deducted from employer contributions, so it does not change the total in principle (RG 5907 art. 9; payroll page).
SICORE. ARS 650,000 (US$ 415.63) a month, split between the fortnight payment and the monthly return depending on when each withholding is made (RG 2233 art. 2).

Step 2. The monthly dates for CUIT ending 4 (2026). F. 931 and SICORE monthly return: 12 Jan, 10 Feb, 10 Mar, 10 Apr, 12 May, 10 Jun, 14 Jul, 11 Aug, 10 Sep, 13 Oct, 12 Nov, 10 Dec. SICORE fortnight payment: 22 Jan, 23 Feb, 26 Mar, 22 Apr, 22 May, 23 Jun, 22 Jul, 24 Aug, 22 Sep, 22 Oct, 25 Nov, 22 Dec. CABA advance (pair 4, 5): 15 Jan, 20 Feb, 13 Mar, 15 Apr, 13 May, 16 Jun, 15 Jul, 13 Aug, 15 Sep, 15 Oct, 13 Nov, 15 Dec. VAT and Libro de IVA Digital (pair 4, 5): 21 Jan, 20 Feb, 20 Mar, 22 Apr, 20 May, 22 Jun, 22 Jul, 20 Aug, 22 Sep, 21 Oct, 20 Nov, 22 Dec (Tables 2 and 3).

Step 3. Annual items in 2026.

Date (CUIT 4)	Item	Amount	USD	Rule
14 May	F. 713 return FY 2025	(return)		RG 4626 art. 6
15 May	F. 713 balance (hypothetical: tax 30,000,000 less advances and withholdings already paid)	per return		ARCA agenda
12 Jun / 16 Jun	F. 899/A personal assets on quotas, year 2025: 0.50% × 90,000,000	450,000	287.74	PAT art. 25.1
17 Jun to 15 Dec (7 in 2026), then 14 Jan and 15 Feb 2027 (unconfirmed)	9 advances FY 2026, each 11.11% × 30,000,000	3,333,000 each; 29,997,000 total	2,131.21 each; 19,180.89 total	RG 5211 arts. 2(a), 3(b)(1), 5
29 Jul	RG 4697 shareholdings return (one foreign quotaholder, one resident)	nil		RG 4697 art. 7
31 Jul	PUB: audited statements FY 2025	nil (audit fee)		RG 5871 art. 1
21 to 25 Sep (CUIT 4: per AGIP pair)	CABA annual gross income return 2025	nil (reconciles advances)		AGIP calendar
15 May, 14 Aug, 14 Nov, 14 Feb	BCRA quarterly survey, only if the foreign quotaholder's equity counts as an external liability (unconfirmed)	nil		Com. A 6795
First filing of the year	IGJ beneficial owner statement (only if the SRL makes an IGJ filing in 2026)	nil		IGJ Rules art. 421
Before the Nov F. 931	"Simplificación Registral" declaration	nil		RG 5907 art. 4

Step 4. Count of filings. Monthly: F. 931, SICORE return, VAT F. 2051, Libro de IVA Digital, CABA advance = 5 returns plus 1 fortnight payment, so 60 returns and 12 fortnight payments a year. Annual: F. 713, PUB, F. 899/A, RG 4697, CABA annual = 5. Income tax advances paid in calendar 2026: 2 or 3 for FY 2025 (January to March, see section 3) plus 7 for FY 2026, so 9 or 10. Optional or conditional: BCRA quarterly (4), IGJ beneficial owner statement (1). Total: about 86 to 92 separate filings or payments in calendar 2026, none of which carries a government filing fee.

Step 5. Annual cash to the tax authorities (excluding ART and VAT credits). VAT 12 × 10,710,000 = ARS 128,520,000 (US$ 82,179.17). CABA gross income 12 × 1,800,000 = ARS 21,600,000 (US$ 13,811.62). F. 931: about 13 months including the 13th month salary (SAC) = 13 × 7,365,593.38 = ARS 95,752,713.94 (US$ 61,226.88) (unconfirmed). SICORE: 12 × 650,000 = ARS 7,800,000 (US$ 4,987.53), which is the employees' and suppliers' tax, not the company's. Personal assets on quotas ARS 450,000 (US$ 287.74), which the SRL may recover from the quotaholders (PAT art. 25.1, third paragraph). Income tax advances in 2026: 7 × 3,333,000 = ARS 23,331,000 (US$ 14,918.47).

Step 6. Looking ahead to May 2027. If FY 2026 taxable income is ARS 150,000,000 (US$ 95,914.06), tax under the 2026 company scale is ARS 33,378,546.43 plus 30% of the excess over ARS 133,514,185.74 = 33,378,546.43 + 4,945,744.28 = ARS 38,324,290.71 (US$ 24,505.59) (ARCA "Escala 2026" for legal entities (unconfirmed)). Less 9 advances of 29,997,000: balance ARS 8,327,290.71 (US$ 5,324.70), due in May 2027 on the new web service (RG 5908 art. 2(b)), before withholdings suffered.

Cost to do it. Government fees: ARS 0 for all filings. The professional cost (bookkeeping, payroll, audit) must be quoted (unconfirmed). Months: every month of the year, with the annual peak from April to July.

Example 2. The penalties if one quarter of filings is missed

Facts. The same SRL (CUIT ending 4) changes accountant in March 2026. Nobody files or pays anything due between 1 April and 30 June 2026. The new accountant discovers the gap and regularises everything on Thursday 15 October 2026. Additional hypothetical fact: the F. 713 balance for FY 2025 was ARS 4,500,000 (US$ 2,877.43). ARCA has not notified any order of intervention. The SRL qualifies as an SME under Law 24.467 art. 2 [assumed].

Step 1. What was missed (due dates for CUIT 4).

Obligation	Due date	Amount	Days late at 15 Oct	Interest at 2.75%/30 per day
F. 931 March	10 Apr	7,365,593.38	188	1,269,337.26
F. 931 April	12 May	7,365,593.38	156	1,053,279.85
F. 931 May	10 Jun	7,365,593.38	127	857,477.83
SICORE March (all second fortnight, assumed)	10 Apr	650,000	188	112,016.67
SICORE April	12 May	650,000	156	92,950.00
SICORE May	10 Jun	650,000	127	75,670.83
VAT March	22 Apr	10,710,000	176	1,727,880.00
VAT April	20 May	10,710,000	148	1,452,990.00
VAT May	22 Jun	10,710,000	115	1,129,012.50
F. 713 balance FY 2025	15 May	4,500,000	153	631,125.00
F. 899/A shares 2025	16 Jun	450,000	121	49,912.50
First advance FY 2026	17 Jun	3,333,000	120	366,630.00
Federal total		64,459,780.14 (US$ 41,217.33)		8,818,282.44 (US$ 5,638.65)

Interest uses the monthly rate divided by 30 for each day (MEcon Res. 3/2024 arts. 1 and 7). Whether the same rate applies to social security debts is assumed here.

CABA gross income advances 3, 4 and 5 (due 15 Apr, 13 May and 16 Jun; ARS 1,800,000 each, total ARS 5,400,000, US$ 3,452.91) bear daily interest at 3.686667% a month to 30 June and 2.577333% from 1 July: 333,576.79 + 271,640.79 + 196,432.78 = ARS 801,650.36 (US$ 512.60) (CABA Tax Code art. 55, per the CABA page; daily rate taken as monthly rate / 30 (unconfirmed)).

Step 2. Formal fines (scenario A: voluntary, before any ARCA notice).

Late determinative returns: F. 931 × 3 (unconfirmed), SICORE × 3, VAT × 3, F. 713 × 1, F. 899/A × 1 = 11 returns × ARS 440,000 = ARS 4,840,000 (US$ 3,094.83) at full value (LPT art. 38).
If each return is filed and the fine paid between the due date and 15 days after ARCA's notice, the fine halves by law: 11 × 220,000 = ARS 2,420,000 (US$ 1,547.41) (LPT art. 38, second paragraph).
Law 27.826 art. 17 offers a 50% reduction of formal fines for SMEs for obligations due since Law 27.799 and committed before 9 October 2026, if the omitted return is filed first, with an unconditional acceptance of the rest. Whether ARCA applies it on top of the art. 38 halving (giving 11 × 110,000 = ARS 1,210,000, US$ 773.71) or as an alternative is not settled; ARCA had 30 days from 9 October 2026 to issue implementing rules (Law 27.826 art. 18) (unconfirmed). This example uses ARS 2,420,000.
Libro de IVA Digital × 3 and the CABA returns: possible separate formal fines (LPT art. 39: ARS 150,000 to 2,500,000; CABA Tax Code) not computed (unconfirmed).

Step 3. Social security late deposit fine. All three F. 931 payments are over 90 days late, so the scale gives 30% of the amount omitted: 30% × 22,096,780.14 = ARS 6,629,034.04 (US$ 4,238.78) (RG 1566 art. 8(e)). Paid before ARCA's demand, the fine falls to one fifth: ARS 1,325,806.81 (US$ 847.76) (RG 1566 art. 9(a)(1)). Note that Law 17.250 is held only in its original Infoleg text (art. 15(1)(c): "up to 30%"), so later amendments were not checked (unconfirmed).

Step 4. Material fines and crimes: why scenario A avoids them. Because the SRL files and pays before ARCA notifies an order of intervention, and is not a recidivist, it is exempt from the omission fine (art. 45) and from the withholding agent fine (art. 48); for the withholdings, regularisation requires paying them in full (LPT art. 49, first and sixth paragraphs). On the criminal side, employee contributions withheld were ARS 3,060,000 (US$ 1,956.65) a month, below the ARS 3,500,000 monthly threshold of RPT art. 7; SICORE withholdings of ARS 650,000 a month are far below the ARS 10,000,000 threshold of RPT art. 4. With 12 employees at the same salary, employee withholdings would be ARS 3,672,000 (US$ 2,347.98) a month and the 30 day criminal window of RPT art. 7 would be in play.

Step 5. Total extra cost, scenario A (voluntary). Interest 8,818,282.44 + 801,650.36 = 9,619,932.80; art. 38 fines 2,420,000; RG 1566 fine 1,325,806.81. Total ARS 13,365,739.61 (US$ 8,546.42), on top of ARS 69,859,780.14 (US$ 44,670.23) of taxes and contributions.

Step 6. Scenario B: ARCA finds it first. Assume ARCA notifies an order of intervention before the company acts and the amounts are determined in an audit.

Omission fine 100% of VAT, F. 713 balance, F. 899/A and the advance: 32,130,000 + 4,500,000 + 450,000 + 3,333,000 = ARS 40,413,000 (US$ 25,841.17) (LPT art. 45(a) and (c)). If the company regularises between the order of intervention and the prior hearing, the fine falls to one quarter of the legal minimum (LPT art. 49, second paragraph): ARS 10,103,250 (US$ 6,460.29).
Withholding agent fine on SICORE: 2 to 6 times 1,950,000 = ARS 3,900,000 to 11,700,000 (US$ 2,493.77 to 7,481.30) (LPT art. 48). Whether ARCA also applies art. 48 to the employee social security contributions withheld is a separate question (unconfirmed).
Art. 38 fines at full value ARS 4,840,000 (or 25% less under art. 49 bis for infractions from 9 October 2026); RG 1566 at 30%: ARS 6,629,034.04.
Order of magnitude without reductions: 9,619,932.80 (interest, growing) + 4,840,000 + 6,629,034.04 + 40,413,000 + 3,900,000 = ARS 65,401,966.84 (US$ 41,819.79), about five times scenario A.
Operational damage. Missing VAT and F. 931 returns can lead ARCA to restrict invoicing and certificates under RG 3832 only after longer gaps (no determinative returns since 1 January of the previous year, RG 3832 art. 2), so one quarter alone does not trigger CUIT limitation. It does, however, leave the company with open debts that block tax compliance certificates and SME benefits (unconfirmed).

Lesson. The fines for a late return are small; the cost is driven by interest and by the 30% social security scale. The real danger is retaining withholdings: pay them first, every month, even if a return is late.

Practical traps

ARCA's agenda and RG 5211 disagree on the number of advances. The agenda labels a tenth company advance for every year end, but RG 5211 as amended by RG 5685/2025 fixes nine advances of 11.11%. Pay what "Cuentas Tributarias" shows and keep the resolution text on file (unconfirmed).
Different digit groupings for each tax. A CUIT ending 4 is in the second pair for CABA and VAT purposes ("4, 5") but in the middle group for social security ("4 to 6") and in the "3 to 5" group for SIFERE. Calendars copied from one tax to another are wrong.
Same day, many returns. F. 931 and SICORE share the same date every month (Table 2). A missed day is two late returns.
The fortnight payment. Withholdings made between the 1st and the 15th are due in the same month (days 20 to 27); waiting for the monthly return makes them late (RG 2233 art. 2(a)).
PUB extension is one off. RG 5871/2026 extended only December 2025 year ends to 31 July 2026. December 2026 year ends are back to the ordinary rule (last day of June 2027) unless ARCA extends again (RG 4626 art. 6).
Two tools for the F. 931. From 1 November 2026 RG 5907 requires "Declaración en línea" v48, including for late returns of earlier periods filed after that date (RG 5907 art. 19). An accountant still using an old SICOSS file for a back period may file the wrong version (unconfirmed).
Simplificación Registral before the November return. If the employer has not declared itself private sector in "Simplificación Registral", the November 2026 F. 931 may not compute the FAL correctly (RG 5907 art. 4).
Holidays in November 2026. 9 November (national) and 10 November (CABA and Córdoba) moved COMARB dates; AGIP's local calendar had not been confirmed as moved (unconfirmed).
Weekend deadlines outside ARCA. BCRA's 45 day count lands on Saturdays in February and November 2026, and the UIF RSA window ends on Sunday 15 March 2026. The sources do not say whether these move (unconfirmed); file the business day before.
Zero returns. Registered regimes need returns even without activity (CABA Tax Code art. 275, per the CABA page). A company that registered as an employer "just in case" must file nil F. 931 returns (unconfirmed).
The SRL that thinks it has no annual audit. Small SRLs skip the IGJ, but RG 4626 art. 4(b) asks every company to upload statements with an auditor's report to ARCA.
IGJ annual fee date is late and unannounced. It is set by a yearly Ministry of Justice resolution, usually in December (Res. 1159/2025 for 2025). Watch the official gazette.
Personal assets on shares is the company's tax. It is filed and paid by the company in June even though it is economically the shareholders' tax (PAT art. 25.1). Recover it from the shareholders by agreement or withholding.
Fines are reduced by law, but interest is not. Law 27.826 reduces formal fines; no source reduces the 2.75% monthly interest.

Recent changes

13 December 2024. RG 5611/2024 moved the PUB deadline to the last day of the sixth month after year end.
30 April 2025. RG 5685/2025 reduced company advances from ten to nine at 11.11% each, for years closing from December 2025 (art. 3).
1 July 2025. Compensatory interest fell to 2.75% a month (MEcon Res. 823/2025).
10 December 2025. COMARB fixed the 2026 SIFERE calendar and the CM05 date (RG CA 20/2025).
2 January 2026. Law 27.799 multiplied fixed tax fines (ARS 440,000 for a late company return) and raised criminal thresholds (ARS 10,000,000 a month for withholdings, ARS 3,500,000 for employee contributions).
1 January 2026. CABA joined the unified Monotributo; CABA Law 6926 changed interest to daily accrual for gross income tax (per the CABA page).
30 June 2026. RG 5871/2026 extended the PUB for December 2025 year ends to 31 July 2026.
1 and 2 July 2026. IGJ moved filings online (RG IGJ 7/2026) and rewrote statement filing (RG IGJ 9/2026).
30 September 2026. RG 5903/2026 created the new transfer pricing regime for years from 1 October 2026.
5 October 2026. RG 5908/2026 created the "GANANCIAS PERSONAS JURÍDICAS" web service (optional 19 October 2026, mandatory 1 March 2027).
9 October 2026. Law 27.826: 25% SME reduction of formal fines (LPT art. 49 bis) and 50% reduction of past unpaid formal fines (art. 17).
19 October 2026. COMARB RG CA 11/2026 moved October SIRCAR, SIRTAC and SIFERE dates for the November holidays.
1 November 2026. RG 5907/2026 in force: FAL in the F. 931 from the November 2026 period; "Declaración en línea" v48.

Pending changes

ARCA's 2027 calendar. Not yet published in the sources; January and February 2027 dates in this page are projections (unconfirmed).
CM05 for fiscal year 2026. COMARB usually fixes it in a December resolution; no 2027 date in the sources (unconfirmed).
IGJ annual fee 2026. No Ministry of Justice resolution found by 26 October 2026 (unconfirmed).
Law 27.826 implementing rules. ARCA was to issue them within 30 days of 9 October 2026 (art. 18) (unconfirmed).
FAL start date. Decree 1228/2026 (1 December 2026) and RG 5907 (November 2026 period) do not match (payroll page) (unconfirmed).
Transfer pricing under RG 5903. First filings for calendar year companies in 2028 (seventh month after the 2027 year end), per the transfer pricing page.
Corporate income tax web service mandatory 1 March 2027 (RG 5908 art. 2(b)).

FAQ

1. Does Argentina have a single annual company return? No. A company files monthly federal returns (VAT, F. 931, SICORE), monthly provincial gross income returns, and several annual returns: F. 713 income tax, the PUB statements upload, F. 899/A personal assets on shares, the RG 4697 shareholdings return and, for multi province taxpayers, CM05. Stock companies also file with the IGJ.

2. How do I find my due dates? Take the last digit of the CUIT and look it up in the ARCA due date agenda for each tax, then in COMARB's SIFERE annex (RG CA 20/2025) or your province's calendar. The groupings differ by tax (Table 2).

3. If a due date falls on a holiday, what happens? It moves to the next business day, and later dates in the same scale move with it (RG 4626 art. 6; RG 2233 art. 2; RG 5211 art. 5; RG CA 20/2025 art. 3).

4. How many income tax advances does a company pay in 2026? RG 5211 as amended says nine, each 11.11% of the prior year's tax, for years closing from December 2025. ARCA's agenda still shows a tenth slot. Pay what ARCA's "Cuentas Tributarias" shows (unconfirmed).

5. When are the statements uploaded to ARCA for a December 2025 year end? By 31 July 2026, under the one off extension of RG 5871/2026. The ordinary rule is the last day of the sixth month (RG 4626 art. 6).

6. Do small SRLs file anything with the IGJ every year? Not statements, unless capital reaches ARS 2,000,000,000 (LGS art. 67). They do file the beneficial owner statement with the first IGJ filing of any year in which they make a filing (IGJ Rules art. 421), and they still upload audited statements to ARCA.

7. Is there an annual data protection filing? No. Register the controller and databases free on TAD and keep them updated (AAIP Res. 132/2018 arts. 1, 4 and 7). Telemarketers download the "No Llame" list every 30 days.

8. Do ordinary companies report to the UIF? No periodic reports. Only Law 25.246 art. 20 reporting parties have UIF calendars (for payment providers: RSA by 15 March, self assessment by 30 April, monthly RTE by the 15th). Ordinary companies give beneficial owner statements to banks and answer UIF requests.

9. What does a late return cost? ARS 440,000 for a company, halved if filed and paid voluntarily (LPT art. 38), and since 9 October 2026 reduced by 25% for SMEs (LPT art. 49 bis). Interest on unpaid tax is 2.75% a month (MEcon Res. 3/2024 art. 1).

10. Can I go to jail for late filings? Late filings alone, no. Retaining withheld taxes over ARS 10,000,000 a month, or employee contributions over ARS 3,500,000 a month, for more than 30 days after the due date is a crime (RPT arts. 4 and 7).

11. Does the BCRA survey apply to my company? Quarterly, if it has external liabilities at quarter end or repaid them in the quarter; annually, if external assets and liabilities reach US$ 50 million (Com. A 6795). Whether foreign equity alone triggers the quarterly survey is not clear from the communications (unconfirmed).

12. What changes for payroll in December 2026? The November 2026 F. 931, due 9 to 11 December 2026, is the first with the FAL and must be prepared with "Declaración en línea" v48, after declaring private sector status in "Simplificación Registral" (RG 5907 arts. 4, 10, 17 and 19).

Published 27 Oct 2026 from our research draft. Points marked (unconfirmed) have not yet been checked line by line against the official text; rely on the primary sources linked below before acting, and expect this page to change as we verify it.