Who regulates what in Argentina: a map of agencies for investors

Key rules

1. Where agencies sit: the Ministries Law

• Eight ministries. The Chief of Cabinet and eight ministers run the business of the Nation: Foreign Affairs, International Trade and Worship; Defence; Economy; Justice; National Security; Health; Human Capital; and Deregulation and Transformation of the State (Law 22.520 art. 1, as replaced by DNU 571/2026 art. 1, BO 3 July 2026, in force on signature).
• No Ministry of the Interior. DNU 571/2026 suppressed it and gave its powers to the Chief of Cabinet, assisted by a Vice Chief of Cabinet and a Vice Chief of Cabinet for the Interior (recitals; art. 17 repealed by art. 7). Relations with provinces, intervention of provinces and coordination of federal and provincial norms now appear among the Chief of Cabinet's powers (art. 16, items 71 and 79).
• Chief of Cabinet (JGM). Also handles telecommunications, audiovisual and postal policy (art. 16, item 26) and "controls the application of Law 25.326" on personal data (item 27). This is why ENACOM and the AAIP sit in the JGM orbit.
• Ministry of Economy. Capital markets (art. 20, item 24), insurance and reinsurance (item 25), energy policy and the energy regulators (items 30 to 32), consumer protection and competition policy, including supervision of the Comisión Nacional de Defensa de la Competencia "until the Autoridad Nacional de la Competencia is constituted" (items 39 to 42), and food safety of agrifood products, beverages and packaged foods "whatever their origin", with SENASA (items 74 to 76, item 74 as replaced by DNU 771/2026). ARCA is also in the Economy orbit (Decree 953/2024 art. 2).
• Ministry of Justice. Registration of company contracts and supervision of associations and foundations (art. 22, item 14), and registries of property and rights (item 15). This is the IGJ's ministry. The UIF works "in the jurisdiction of the Ministry of Justice" (Law 25.246 art. 5, as replaced by Decree 8/2023).
• Ministry of National Security. Migration policy, refugees and the rights and duties of foreigners (art. 22 bis, items 26 to 28, as replaced by DNU 825/2025). References to the Ministry of the Interior in Law 25.871 (migration) and Law 17.671 (national identity registry) are read as references to this ministry (DNU 793/2025 art. 7).
• Ministry of Health. Rules and "rectoría" on food from a health standpoint (art. 23, item 20) and supervision of medicines, biologicals and medical devices, but for hygiene, cosmetics and household products only "the determination of prohibited and conditionally permitted substances" (item 16, as replaced by DNU 771/2026 art. 2, BO 21 August 2026).
• Ministry of Human Capital. Individual and collective labour relations, collective bargaining and social security (art. 23 bis). The labour authority inside it is the Secretaría de Trabajo, Empleo y Seguridad Social (named in Decree 408/2026 arts. 2 and 4 and Decree 1228/2026).

2. Tax and customs: ARCA (ex AFIP, DGI, DGA)

• Creation. Decree 953/2024 dissolved AFIP and created the Agencia de Recaudación y Control Aduanero (ARCA) as an autarchic entity within the Ministry of Economy (arts. 1 and 2), under an Executive Director appointed for four years (art. 3), with a Director General for the Dirección General Impositiva (DGI) and one for the Dirección General de Aduanas (DGA) (art. 4). ARCA is AFIP's legal successor (art. 6) and exercises its powers under Laws 11.683 (tax procedure), 22.091 and 22.415 (Customs Code) (art. 7).
• Social security. The powers on social security contributions, formerly of a separate directorate (DGRSS), are exercised by the DGI (art. 10).
• Legal basis and control. Issued under Law 27.742 art. 3(b) delegated powers; account to the Bicameral Committee (art. 13).
• When you deal with it. Tax ID (CUIT) for the company and each director, VAT and income tax registration, payroll filings, every import and export, withholding regimes, the importer/exporter profile. See CUIT, banks and directors and importer registry.

3. Central bank: BCRA

• Nature. An autarchic entity of the national State governed by its Charter, Law 24.144 (Charter art. 1; BCRA page).
• Mandate. Monetary stability, financial stability, employment and development with social equity (art. 3).
• Supervision. Supervises financial and FX activity through the Superintendencia de Entidades Financieras y Cambiarias, which reports to the BCRA president (art. 43).
• When you deal with it. Indirectly, through your bank: FX market access, foreign debt and direct investment reporting, dividend payments. See exchange controls.
• Pending. The BCRA page records that on 5 August 2026 BCRA officials presented to the Chamber of Deputies the economic case for reforming the Charter. No reform law is in the sources (unconfirmed).

4. Securities: CNV

• Nature. Autarchic entity of the national State (Law 26.831 art. 6). The text still routes relations with the Executive through the "Ministry of Finance", a ministry that no longer exists; capital markets now sit with the Ministry of Economy (Ministries Law art. 20, item 24).
• Powers. Authority of application of the Capital Markets Law; supervises, regulates and inspects market participants and public offerings (art. 19).
• Protected. Cannot be dissolved under the Bases Law delegation (Law 27.742 art. 3).
• When you deal with it. Issuing bonds or shares, running a fund, registering as a virtual asset service provider. See CNV offerings and VASPs.

5. Companies: IGJ and provincial registries

• IGJ. The Inspección General de Justicia keeps the Public Registry and supervises stock companies (except those under the CNV), foreign companies that operate habitually or open branches, and associations and foundations (Law 22.315 art. 3). It registers company contracts and amendments (art. 4).
• Territorial scope. Only the City of Buenos Aires (the text says Capital Federal) and Tierra del Fuego (Law 22.315 art. 2). Every province runs its own registry (for example the Dirección Provincial de Personas Jurídicas in Buenos Aires Province). See IGJ versus the provinces.
• Ministry. Justice (Ministries Law art. 22, item 14).

6. Anti money laundering: UIF

• Nature. Financial Intelligence Unit, with autonomy and financial autarchy, in the jurisdiction of the Ministry of Justice (Law 25.246 art. 5).
• Role. Analyses and transmits information to prevent money laundering and terrorist financing (art. 6); a long list of reporting parties must report to it (art. 20) under the rules it issues (art. 21). Law 27.739 (BO 15 March 2024) reformed the regime.
• When you deal with it. Only if your business is a reporting party (banks, fintechs, real estate, notaries, insurers, VASPs and others), or indirectly when your bank asks for KYC documents. See AML and KYC.

7. Competition: CNDC and the new Autoridad Nacional de la Competencia

• Law. Law 27.442 (BO 15 May 2018) created the Autoridad Nacional de la Competencia (ANC) as a decentralised autarchic body (art. 18). For years the Secretariat of Commerce and the old CNDC applied the law in its place.
• Start up. Decree 803/2025 (BO 13 November 2025) and Decree 810/2025 (BO 17 November 2025) set the ANC in motion and appointed the members of its Tribunal in commission; the Tribunal issued TDC Res. 6/2026 (BO 16 January 2026) fixing the 2026 mobile unit at ARS 1,450.05 (as summarised on the guide's antitrust page). The Ministries Law still refers to the CNDC "until the ANC is constituted" (art. 20, item 42), a wording that has not caught up (unconfirmed).
• Mergers. Combined Argentine turnover above 100,000,000 UM, ARS 145,005,000,000 (US$92,720,122.77), triggers notification (Law 27.442 art. 9). From 00:00 on 17 November 2026 the review becomes suspensory: closing before approval is sanctioned (TDC Disp. 29/2026, BO 22 September 2026).

8. Personal data: AAIP

• Nature. The Agencia de Acceso a la Información Pública is an autarchic entity with functional autonomy within the Chief of Cabinet's office (Law 27.275 art. 19). It is the control body under the data protection Law 25.326 since Decree 899/2017.
• When you deal with it. Registering databases (free: AAIP Res. 132/2018 art. 4), cross border transfer clauses, complaints. See data protection.

9. Telecoms and media: ENACOM

• Creation. DNU 267/2015 (BO 4 January 2016) created ENACOM as authority of application of the audiovisual Law 26.522 and the ICT Law 27.078 (art. 1).
• Under intervention since 2024. Decree 89/2024 (BO 29 January 2024) put ENACOM under intervention for 180 days; it was extended by Decrees 675/2024 and 448/2025 and now runs from 5 January 2026 to 4 January 2027, with the intervenor exercising the board's powers (Decree 938/2025 arts. 1 and 3, BO 2 January 2026). It sits in the Secretariat of Innovation, Science and Technology of the JGM. Its first level structure was approved by Decree 512/2025 (BO 29 July 2025).
• When you deal with it. Telecom licences and registrations, spectrum, equipment approval, broadcasting. Cannot be dissolved under Law 27.742 art. 3.

10. Energy: ENRE, ENARGAS and the merged regulator

• Merger. Law 27.742 art. 161 created the Ente Nacional Regulador del Gas y la Electricidad, which "once constituted" replaces ENRE (Law 24.065 art. 54) and ENARGAS (Law 24.076 art. 50); until then both continue.
• Constitution. Decree 452/2025 (BO 7 July 2025) constituted it within the Energy Secretariat of the Ministry of Economy, with autarchy, a five member board appointed by the Executive after a selection process, and 180 calendar days to start working (arts. 1, 2, 4 and 5).
• Reality check. The 180 days ran out in early January 2026, but Infoleg's lists of norms linked to Laws 24.065 and 24.076 show ENARGAS resolutions until 5 May 2026, ENRE resolutions until 4 May 2026 and resolutions of the merged regulator from 2 July 2026 (for example Res. 199/2026 and a fine methodology on 8 July 2026). The exact takeover date is not in the sources (unconfirmed).

11. Insurance: SSN

• Role. The Superintendencia de Seguros de la Nación controls all insurers (Law 20.091 art. 64); it is an autarchic entity with functional and financial autonomy (art. 65, which still names the old Ministry of Finance). Insurance policy now sits with the Ministry of Economy (Ministries Law art. 20, item 25). Protected from dissolution by Law 27.742 art. 3.
• When you deal with it. Setting up an insurer or broker, or buying compulsory cover (for example work risk insurance, whose supervisor is a separate body, the Superintendencia de Riesgos del Trabajo).

12. Migration: DNM

• Role. The Dirección Nacional de Migraciones is the authority of application of the Migration Law: admission, residences, extensions and entry and exit control (Law 25.871 art. 107). Its parent is now the Ministry of National Security (DNU 793/2025 art. 7; the DNM fee page is headed "Ministerio de Seguridad Nacional").
• Fees. Set in migration service units: 1 UMSM = ARS 1,000 (Decree 584/2024 art. 2). A temporary or permanent residence filed in Argentina costs 50 UMSM for Mercosur nationals and 100 UMSM for others (DNM fee table).
• 2025 to 2026 changes. DNU 366/2025 (BO 29 May 2025) reformed migration and citizenship rules; DNU 681/2026 (BO 30 July 2026) added hate speech or incitement to violence against Argentines as grounds to refuse entry or cancel residence (Law 25.871 arts. 29(m) and 62(h)). See visas and residence.

13. Labour: Secretaría de Trabajo, Empleo y Seguridad Social

• Role. Labour relations, collective bargaining, registration of union agreements and labour inspection policy belong to the Ministry of Human Capital (Ministries Law art. 23 bis); the Secretariat issues complementary rules, for example jointly with ARCA on the new Labour Assistance Funds (Decree 408/2026 art. 2, regulating Law 27.802).
• Provinces. Day to day labour inspection is largely provincial (unconfirmed).
• Reform. Law 27.802 (Labour Modernisation Law, BO 6 March 2026) changed the Employment Contract Law and created the Labour Assistance Funds. See employment contracts and severance.

14. Agrifood and, since August 2026, packaged food: SENASA

• Nature. Decentralised body with economic, financial and technical autarchy, authority of application of Law 27.233 on animal and plant health and agrifood quality (Law 27.233 art. 5), now under the Secretariat of Agriculture, Livestock and Fisheries of the Ministry of Economy (Decree 815/1999 art. 12).
• Food Code enforcement. Since Decree 697/2026, SENASA "executes the policy the government dictates on food and ensures compliance with the Argentine Food Code" (Decree 815/1999 art. 12, as replaced by Decree 697/2026 art. 13). It registers products and establishments in the Single Registry, controls packaged foods "made in Argentina or imported" that are not under another agency, sets prohibited and permitted materials in contact with food, issues export certificates and can suspend risky imports (art. 13(b), (c), (e), (f), (h), (i), (j)).
• Import control. Packaged foods for direct sale to the public are controlled after entry by SENASA, and the control may not obstruct the importer's commercial disposal of the goods (Decree 1812/1992 art. 5, as replaced by Decree 697/2026 art. 26). SENASA keeps the register of imported food products and sets registration fees (arts. 15 and 19, as replaced by arts. 29 and 30).
• Health's residual role. The Ministry of Health's Secretaría de Gestión Sanitaria holds "rectoría" on food from a human health standpoint and co approves Food Code changes (Decree 815/1999 arts. 3, 14 and 15, as replaced).

15. Medicines, devices, cosmetics: ANMAT, and the place of INAL

• ANMAT. Created by Decree 1490/1992 with competence over medicines and medical technology, packaged foods, household products and cosmetics (art. 3(a) to (c)). The Bases Law forbids its dissolution (Law 27.742 art. 3).
• INAL. The Instituto Nacional de Alimentos was folded into ANMAT in 1992 (Decree 1490/1992 art. 5) and ran food import authorisations and the national registries of establishments (RNE) and food products (RNPA) as recently as ANMAT Disp. 537/2025 (BO 30 January 2025, arts. 1 and 2).
• After August 2026. Decree 697/2026 removed ANMAT and INAL from the National Food Control System, which now consists of the Health Ministry's Secretaría de Gestión Sanitaria and SENASA (Decree 815/1999 art. 4, as replaced by art. 12). Registrations that changed agency remain valid with no re registration (Decree 697/2026 art. 32). The recitals say ANMAT's "specific powers in its material field" stay intact. Decree 1490/1992 art. 3(b) still lists packaged foods in Infoleg's updated text, and no source records whether INAL was dissolved, emptied or kept for some products (unconfirmed).

16. Intellectual property: INPI

• Nature. The Instituto Nacional de la Propiedad Industrial is an autarchic body, authority of application of the patents law, the trademark Law 22.362 and the technology transfer Law 22.426 (Law 24.481 art. 93 as originally published (unconfirmed)). Protected by Law 27.742 art. 3.
• Technology contracts. Registration of technology transfer contracts is now optional and for information only, but it is closely linked to income tax treatment (INPI Res. 38/2026, recitals). See imports of services.

17. Real estate: provincial property registries and the rural land register

• Property registries. Each province and the City of Buenos Aires keeps a Registro de la Propiedad Inmueble (Law 17.801 art. 1). Deeds that create, transfer or extinguish real rights, and court orders such as attachments, are registered there to be enforceable against third parties (art. 2). Organisation, fees and procedure are set by local law (art. 38).
• Rural land register. Law 26.737 created the Registro Nacional de Tierras Rurales (art. 14) to police caps on foreign ownership of rural land. The whole law was repealed by DNU 70/2023 art. 154 (Infoleg record). No rejection of DNU 70/2023 by both chambers appears in Infoleg (checked 26 October 2026), but the repeal rests on a decree, not a statute. Border security zones still need prior approval (Decree Law 15.385/1944). See foreign ownership of real estate and border zones.

18. Consumers: national and local authorities

• Two levels. The national Secretariat of Commerce is the authority of application; the provinces and the City of Buenos Aires act as local authorities for infringements in their territory (Law 24.240 art. 41). In practice the national work is done by the Subsecretaría de Defensa del Consumidor y Lealtad Comercial and its directorate (dispositions cited on the consumer protection page).
• COPREC dissolved. The national pre litigation conciliation service ended on 1 February 2025 (Decree 55/2025 arts. 1, 6 and 7).

19. Provincial tax agencies and the Comisión Arbitral

• Provincial agencies. Gross income tax, provincial stamp tax and real estate tax are collected by provincial agencies: in the City of Buenos Aires the Administración Gubernamental de Ingresos Públicos (AGIP); in Buenos Aires Province the Agencia de Recaudación de la Provincia de Buenos Aires (ARBA); in Córdoba the Dirección General de Rentas; in Santa Fe the Administración Provincial de Impuestos (API); in Mendoza the Administración Tributaria Mendoza (ATM) (names as used in each jurisdiction's 2025 or 2026 tax laws held in the sources). See gross income tax.
• Comisión Arbitral. If you sell in more than one province, the Convenio Multilateral splits your gross income tax base. It is applied by a Comisión Plenaria and a Comisión Arbitral (CM art. 15), which issues general interpretive resolutions and decides disputes between provinces and taxpayers (art. 24). It runs the SIFERE filing system and collection regimes such as SIRCREB (bank account withholdings).

20. Tax Court: Tribunal Fiscal de la Nación

• Role. Hears appeals against ARCA tax and customs assessments and fines, except smuggling (Law 11.683 art. 144); administratively and financially autonomous (art. 154).
• Access. Appeal within 15 business days of notice, with no prior payment of the tax (arts. 166 and 167), but a 2.5% filing fee on the amount in dispute (Law 25.964, as summarised on the guide's tax procedure page).

Step by step

1. Describe the activity in one sentence (for example "import and distribute packaged biscuits in CABA and Córdoba"). Note whether you sell to consumers, employ people, import, handle personal data or need a licence.
2. Start with the universal agencies. Every business needs ARCA (CUIT, VAT, income tax, payroll), a company registry (IGJ in CABA, the provincial registry elsewhere), a bank, and the provincial tax agency of each province where it sells (plus the Comisión Arbitral if more than one). Time: weeks to months; online through ARCA's Clave Fiscal and, for IGJ, the TAD platform (unconfirmed).
3. Check the Ministries Law (Law 22.520, Infoleg updated text). Search it for the subject matter. The item tells you which ministry is competent; the ministry's structure decree tells you the secretariat (unconfirmed).
4. Find the specific agency and its enabling norm. Use Infoleg's search by number, then the "modifica o complementa" list (verVinculos modo=2) to catch the latest changes. Many competences moved by decree in 2025 and 2026, so do not trust an agency name found in a contract template or an older guide.
5. Check whether the agency is in transition. Signals: an "intervención" decree (ENACOM), a constitution decree with a start up period (the gas and electricity regulator), or a transfer decree with a clause keeping existing registrations valid (Decree 697/2026 art. 32).
6. Check the provincial layer. Food establishments, consumer claims, labour inspection, environmental permits and municipal business licences are partly or wholly local (unconfirmed).
7. Register online where possible. Most national agencies use the TAD (Trámites a Distancia) platform or their own portal with the ARCA Clave Fiscal.
8. Diary the recurring obligations and the date of any pending reform (BCRA Charter, data protection bill, merger regime from 17 November 2026).

Cost to do it. Reading the norms is free online. Registrations with ARCA and the AAIP carry no fee in the texts reviewed; DNM, IGJ, INPI and SENASA charge fees (DNM sourced above; others (unconfirmed)). Capital: only where the legal form or the regulated activity requires it.

Costs and timelines

Table 1. The agency map

Website addresses marked were not opened for this page. Those without a mark appear in source files or links already used elsewhere in the guide, but editors should click through before publication.

Table 2. Thresholds, fees and deadlines an investor meets at these agencies

Table 3. Timeline of restructuring norms, 2023 to 2026 (BO dates)

Worked examples

Example 1: the agencies a foreign company touches in its first year, in order

Facts. A Spanish software company sets up a single shareholder company (SAU) in the City of Buenos Aires to sell subscriptions to Argentine businesses and some consumers in CABA and Buenos Aires Province. It sends one Spanish manager and hires five local staff. Exchange rate ARS 1,563.90 per US$ (dólar MEP, 23 October 2026, as given in some secondary summaries (unconfirmed)).

Step by step total of sourced cash out (fees only): DNM ARS 100,000 + DNI ARS 20,000 + AAIP ARS 0 + ARCA ARS 0 = ARS 120,000 (US$76.73). Capital tied up: ARS 30,000,000 (US$19,182.81). Grand total of sourced items: ARS 30,120,000 (US$19,259.54).

What is missing. The IGJ, Boletín Oficial, INPI and notarial costs are real but not sourced; on the guide's entity pages they are all (unconfirmed). A reasonable planning approach is to budget professional fees separately and treat the government fees above as a floor, not an estimate.

Agencies not touched. CNV (no securities offered), UIF (software subscriptions are not a reporting activity in the sources reviewed (unconfirmed)), the competition authority (no acquisition), SENASA, ANMAT, ENACOM (selling software is not a telecom service in itself (unconfirmed)), SSN beyond the compulsory work risk cover.

If instead the company bought an Argentine competitor. Combined Argentine turnover of the affected companies above ARS 145,005,000,000 (US$92,720,122.77) requires notification (Law 27.442 art. 9). If the deal closes after 00:00 on 17 November 2026, approval must come first (TDC Disp. 29/2026), so add at least 45 business days to the timetable.

Cost to do it (Example 1). Fees sourced: ARS 120,000 (US$76.73). Capital: ARS 30,000,000 (US$19,182.81). Months: about 3 to be operational and 12 to the first annual filing (editorial estimate (unconfirmed)).

Example 2: the agencies for importing a regulated food product

Facts. A Córdoba distributor already registered with ARCA as importer imports packaged biscuits made in the European Union for retail sale. CIF value USD 50,000, origin outside Mercosur, no preference. VAT at the general 21% (VAT Law art. 28). Import duty assumed at 16% for illustration only. Exchange rate ARS 1,563.90.

Agencies, in order.

1. SENASA, before shipping: which route? Since Decree 697/2026 the national food authority for imports is SENASA (Decree 1812/1992 art. 15, as replaced). Two routes exist (Decree 2126/1971 Annex II art. 4, as replaced by Decree 697/2026 art. 4):
2. Route A, recognised country. If the product has a certificate of free sale or marketing authorisation from a country listed in Annex III of Decree 2126/1971 (added by Decree 35/2025), the importer only files a sworn import declaration with company, warehouse, product, label and destination data, attaching the foreign certificate. The authority "may not require additional requirements", and the product need not be incorporated in the Food Code (Annex I art. 2, as replaced). The Annex III list itself is not legible in the Infoleg copy (only the cover page of document IF-2024-129062333 was downloadable) (unconfirmed).
3. Route B, all other origins. An import authorisation request that registers the establishment (RNE), the product (RNPA) and the front of pack nutrition seal statement. SENASA performs an analytical verification of the batch, and the product cannot circulate or be sold until the result is available (Annex II art. 4(a), as replaced).
4. ARCA (DGA), at clearance. Taxes are collected and the declaration processed. SENASA's control of packaged foods is in principle after entry and may not obstruct commercial disposal (Decree 1812/1992 art. 5), but SENASA can inspect before entry within 3 business days if the goods show deterioration or the documents are inconsistent (art. 7), and within 5 business days if there is documented risk (art. 8).
5. Provincial health authority (Córdoba). The warehouse and the distributor's establishment need local health approval; provinces are invited into the National Food Control System (Decree 815/1999 art. 4) and enable establishments under art. 29(b) (unconfirmed).
6. Consumer authorities. Labels must be in Spanish with the importer's name and address and the batch (Annex II art. 4(a)(IV)); consumer information duties apply (Law 24.240 art. 4).
7. BCRA rules through the bank. Payment to the supplier through the FX market from customs entry (Com. A 8226 point 7, per the guide's FX pages).
8. Provincial tax agencies. Gross income tax perception at customs and on sales.

Customs taxes at clearance.

Regulatory time. Route A: no prior approval; the sworn declaration is filed and goods may be sold, subject to post entry control. Route B: product sale waits for SENASA's analytical result; for a product authorisation, the authority must decide within 30 days, after which the filing number can be used to sell until approval (Annex II art. 3). If the product is not yet in the Food Code, a local manufacturer's incorporation request must be decided within 60 calendar days (same article).

SENASA fees. SENASA sets uniform registration fees (Decree 1812/1992 art. 19, as replaced). The amounts are not in the sources (unconfirmed). ANMAT fee dispositions from 2026 (for example Disp. 2978/2026 and 5461/2026) exist on Infoleg but were not downloaded and may no longer apply to food (unconfirmed).

Labelling trap. If the product was already registered with an INAL era RNE/RNPA number, the registration stays valid without re registration (Decree 697/2026 art. 32). For federal establishments the number must now read "SENASA N°..." and labels approved before the decree have two years to change (Decree 815/1999 art. 31, as replaced).

Cost to do it (Example 2). Taxes: USD 37,465 cash at clearance (ARS 58,591,513.50), of which USD 9,500 (ARS 14,857,050) is a true cost on the assumed duty rate. SENASA fee and customs broker fee (unconfirmed). Capital: none required by the food rules. Months: under Route A, no regulatory waiting time beyond clearance; under Route B, up to 30 days for authorisation plus the analytical verification (no term given in the decree (unconfirmed)).

Example 3: what it costs to take an ARCA dispute to the Tax Court

Facts. ARCA assesses ARS 50,000,000 (US$31,971.35) of income tax against the SAU of Example 1.

1. Choose the forum within 15 business days of notice: reconsideration inside ARCA or appeal to the TFN (Law 11.683 art. 76). The choice is exclusive.
2. TFN appeal. No prior payment; collection of the amount appealed is suspended (art. 167). Filing fee 2.5% (Law 25.964): 2.5% × 50,000,000 = ARS 1,250,000 (US$799.28).
3. Interest keeps running during the appeal (art. 37, last paragraph), so a lost appeal costs the tax plus interest for the whole period.

Cost to do it (Example 3). ARS 1,250,000 (US$799.28) filing fee plus counsel fees (unconfirmed). Capital: none. Months: TFN timing is not published in the sources (unconfirmed).

Practical traps

• Using an agency name from an old template. Contracts and powers of attorney still say "AFIP", "Ministerio del Interior", "INAL" or "ENARGAS". Decree 953/2024 art. 7 makes references to AFIP read as ARCA, and DNU 793/2025 art. 7 does the same for Interior references in the migration law, but not every substitution has an express rule. Update templates and check that a power of attorney covers the successor agency.
• The food overlap on paper. Decree 697/2026 moved food enforcement to SENASA and removed ANMAT from the National Food Control System, but Decree 1490/1992 art. 3(b) in Infoleg's updated text still gives ANMAT competence over packaged foods. Until this is clarified, keep ANMAT era registrations, ask SENASA in writing which body handles your product, and keep the answer (unconfirmed).
• Annex III is decisive but invisible. The country list that lets imports skip registration is in an annex that was not legible in the official copy obtained. Get the list from SENASA or the Boletín Oficial edition of 20 January 2025 before choosing a supplier country (unconfirmed).
• Merged regulator, old resolutions. Many ENRE and ENARGAS resolutions remain in force after the merger. Read new resolutions of the merged regulator together with the old ones.
• Intervened agencies. An intervened ENACOM acts through an intervenor with the board's powers (Decree 938/2025 art. 3). Decisions are valid, but policy can shift when the intervention ends or is extended.
• DNUs can fall. Many of the 2025 to 2026 changes were made by DNU (571/2026, 681/2026, 771/2026 and others). A DNU stays in force unless both chambers reject it (Law 26.122). Infoleg showed no rejection of these as of 26 October 2026, but see political and legal system for how rejections work; Decrees 461 and 462/2025 were rejected 48 days after publication.
• Federal duplication. National and provincial agencies can both act: consumer fines (Law 24.240 art. 41), food establishments (Decree 815/1999 art. 29), and tax (ARCA and each province). A national approval does not replace a local one.
• IGJ is only for CABA. Choosing a province as domicile means another registry with different rules and fees (Law 22.315 art. 2).
• Merger timing after 17 November 2026. Closing first and notifying later is no longer allowed for deals above the threshold.

Recent changes

• 25 October 2024. ARCA replaced AFIP (Decree 953/2024); social security collection moved under the DGI (art. 10).
• 20 January 2025. Recognised country route for food imports (Decree 35/2025).
• 7 July 2025. Gas and electricity regulator constituted (Decree 452/2025).
• 5 August 2025. National Food Commission dissolved (Decree 538/2025 art. 1).
• 25 August 2025. Congress rejected Decrees 461/2025 and 462/2025 (agency dissolutions).
• November 2025. Competition authority's Tribunal appointed (Decrees 803 and 810/2025); migration placed under National Security (DNUs 793 and 825/2025).
• 2 January 2026. ENACOM intervention extended to 4 January 2027 (Decree 938/2025).
• 3 July 2026. Ministry of the Interior abolished; eight ministries (DNU 571/2026).
• 2 July 2026 onward. Resolutions issued by the merged gas and electricity regulator appear on Infoleg.
• 30 July 2026. New grounds to refuse or cancel residence (DNU 681/2026).
• 3 August 2026. Food enforcement concentrated in SENASA (Decree 697/2026).
• 21 August 2026. Ministries Law aligned on food and cosmetics (DNU 771/2026).
• 22 September 2026. Suspensory merger control fixed for 17 November 2026 (TDC Disp. 29/2026).

Pending changes

• BCRA Charter reform. Presented to the Chamber of Deputies on 5 August 2026 (BCRA page); no bill text in the sources (unconfirmed).
• Data protection law. A bill to replace Law 25.326 was sent with Mensaje 87/2023; not enacted (guide's data protection page) (unconfirmed).
• Suspensory merger control from 17 November 2026.
• SENASA implementing rules for Decree 697/2026: the national food registries must be organised through a SENASA computer system (Decree 2126/1971 Annex II art. 7, as replaced, which gives 180 days). Infoleg listed only one later norm linked to Decree 697/2026 (Agriculture Secretariat Res. 135/2026, BO 7 August 2026) (unconfirmed).
• INAL's future and ANMAT's food competence under Decree 1490/1992 (unconfirmed).
• ENACOM after 4 January 2027: end or further extension of the intervention.
• Congressional treatment of DNUs 571/2026, 681/2026 and 771/2026 under Law 26.122 (unconfirmed).
• Ministry structure decree (Decree 50/2019 annexes) after the abolition of the Interior ministry (unconfirmed).

FAQ

1. Is AFIP still an agency? No. AFIP was dissolved and ARCA is its legal successor with the same tax, customs and social security powers (Decree 953/2024 arts. 1, 6, 7 and 10). Old forms and systems often still carry the AFIP name.

2. Which agency approves my company? The IGJ if the company is domiciled in the City of Buenos Aires (Law 22.315 arts. 2 to 4); otherwise the registry of the province of domicile. ARCA then issues the CUIT.

3. Is there a foreign investment approval agency? No general one appears in the sources; Argentina has no general FDI screening (see foreign investment regime). Specific sectors and border zones have their own approvals (see restricted sectors).

4. Who handles migration now that there is no Ministry of the Interior? The DNM, under the Ministry of National Security (Law 25.871 art. 107; DNU 793/2025 art. 7; Ministries Law art. 22 bis).

5. Do I still register imported food with ANMAT or INAL? Since 3 August 2026 the import registration and control of foods is assigned to SENASA (Decree 1812/1992 arts. 5 and 15, as replaced by Decree 697/2026). Existing registrations remain valid (art. 32). Because ANMAT's founding decree was not amended, confirm with SENASA which agency handles your product (unconfirmed).

6. Are ENRE and ENARGAS gone? They are being replaced by the Ente Nacional Regulador del Gas y la Electricidad (Law 27.742 art. 161; Decree 452/2025). Infoleg shows resolutions in its name from July 2026; the formal takeover date is not in the sources (unconfirmed).

7. Can the government dissolve the CNV, UIF or INPI by decree? Not under the Bases Law delegation, which excludes them expressly (Law 27.742 art. 3). Other routes, such as a law or a DNU, are not excluded by that article.

8. Who do I complain to about a consumer issue, and who can fine me? Both the national authority and the local authority of the province or CABA (Law 24.240 art. 41). Claims enter through a single federal window since COPREC was dissolved (Decree 55/2025).

9. Is the rural land registry still a hurdle for foreign buyers? The law that created it, Law 26.737, was repealed by DNU 70/2023 art. 154. The repeal stands unless both chambers reject the DNU or a court strikes it down. Border zone approvals still apply (Decree Law 15.385/1944).

10. Who decides if two provinces both claim my gross income tax? The Comisión Arbitral of the Convenio Multilateral (CM art. 24), whose decisions can go to the Comisión Plenaria.

11. Where do I appeal an ARCA assessment? Within 15 business days, either inside ARCA or to the Tribunal Fiscal de la Nación, with a 2.5% filing fee and no prior payment (Law 11.683 arts. 76, 166 and 167; Law 25.964).

12. Which agency supervises my bank and my FX payments? The BCRA, through its Superintendency of Financial and Exchange Institutions (Charter art. 43). You deal with it through your bank.

Primary sources

• Law 22.520, Ministries Law, Infoleg updated text
• DNU 571/2026
• DNU 771/2026
• DNU 658/2025
• DNU 793/2025
• DNU 825/2025
• DNUs 195/2024, 484/2024, 1136/2024 and 58/2025 (files ids 396900, 400140, 407805, 409086 under
• Law 27.742, Bases Law
• Decree 953/2024 (ARCA)
• BCRA Charter
• Law 26.831, Capital Markets
• Law 22.315, IGJ
• Law 25.246, AML
• Law 27.442, Competition
• Law 27.275 (AAIP)
• DNU 267/2015 (ENACOM)
• Decree 452/2025
• Law 20.091, Insurance
• Law 25.871, Migration
• Law 27.233, SENASA
• Decree 815/1999, updated text
• Decree 697/2026
• Decree 538/2025
• Decree 35/2025 and Annex III cover image
• Decree 1490/1992 (ANMAT), updated text
• ANMAT Disposition 537/2025
• Law 18.284, Food Code
• Law 24.481, Patents (INPI)
• Law 17.801, Property registries
• Law 26.737, Rural land, record showing abrogation (files in `real-estate/foreign-ownership/`)
• Law 24.240, Consumer Protection
• Convenio Multilateral
• Law 11.683, Tax procedure
• Decrees 461/2025 and 462/2025
• Decree 1140/2024 statistics fee and caps
• Decree 408/2026 and Decree 1228/2026, ARCA electronic library

Related pages

• Latest changes
• Argentina compliance calendar 2026: every recurring filing for a company
• Your first 90 days doing business in Argentina: a step by step plan
• Argentina business and legal glossary: Spanish terms explained in English