Gross income tax in Chaco Province

Key rules

A. Legal architecture in 2026

1. Tax Code, Law 83-F. Book Two, Title Two, arts. 123 to 149 bis, governs the gross income tax (Impuesto sobre los Ingresos Brutos, IIBB). The general part covers penalties (arts. 31 to 46), appeals (arts. 47 to 56), payment, offset and refunds (arts. 57 to 71) and limitation (arts. 91 to 98). Some cross references in the consolidated text are stale: art. 34 still sends the reader to "articles 225 and following" for inflation adjustment, numbering that does not exist in the current code (unconfirmed).
2. Tariff Law, Law 299-F. Title II, arts. 7 to 12, sets the IIBB rates. Art. 7 sets the general rate; art. 11 creates the prepayment on primary production leaving the province; art. 12 sets the special rates by activity, keyed to the NAECh. Art. 34 sets interest; art. 32 sets the 1.5% Fondo para Salud Pública payroll contribution.
3. Law 4156-F (Official Bulletin 11 June 2025) replaced LT arts. 7 and 12 (and some stamp tax items) (LT table of equivalences). The previous general rate of 3.2% applied until 31 December 2025.
4. Law 4155-F (sanctioned 23 April 2025, Official Bulletin 11 June 2025) amended CT arts. 15, 34, 126, 127, 131, 132, 133, 135, 160 and 179 bis, added art. 130 bis and repealed arts. 35 and 37 and item 5 of art. 132(a) (SAIJ text of Law 4155-F, arts. 1 to 14). What the repealed arts. 35 and 37 contained is not in the sources (unconfirmed).
5. Law 666-K (formerly Law 3565), art. 15(a). The 10% Adicional on IIBB, created to fund road consortia (consorcios camineros, see CT art. 135(r)). The law text was not downloaded; its content is taken from ATP RG 990 and RG 993, which quote it (unconfirmed).
6. NAECh. Each activity code carries a rate column. RG 2026-2 (signed 9 January 2026) replaced Annex I of RG 2061 "updated according to Law 4156-F, in force from 1 January 2026". RG 2026-14 later replaced the industrial scale printed at the foot of that annex.

B. Taxable event

• IIBB falls on the habitual exercise for consideration, in Chaco, of trade, industry, professions, trades, business, leases, works or services, or any other activity, profit making or not, whatever the nature of the person and the place, including ports, airports and public buildings (CT art. 123). Habitual exercise is not lost when activity becomes sporadic (CT art. 123, last paragraph).
• Taxed even if sporadic (CT art. 124): liberal professions; the mere purchase of farm, forestry and mineral products and "frutos del país" for industrialisation or sale outside the province (art. 124(b)); real estate sales and leases, with carve outs for up to five dwellings, sales more than two years after the deed, and small subdivisions (art. 124(c)); farming, livestock, mining, forestry and fishing (art. 124(d)); sale of goods brought into the province (art. 124(e)); intermediation (art. 124(f)); money lending (art. 124(g)); cotton ginning, slaughtering and similar services to third parties, at the general rate (art. 124(h)); digital services supplied from abroad and used in Chaco, online gambling included (art. 124(i)); and trusts (art. 124(j)).
• Not taxed (CT art. 126): employment income, public office, international transport under reciprocity treaties, exports of goods (but not related transport and storage) and of services used abroad (art. 126(d) as replaced by Law 4155-F art. 3), directors' fees (but statutory auditors' fees are taxed) and pensions.
• For digital services from abroad, the Chaco customer is a substitute taxpayer; payment intermediaries can be designated as agents and the amount collected is final (CT art. 127 bis). Rate 5%, or 12% for gambling and video games (LT art. 12(g)).

C. Base

• Accrued gross income of the period (CT art. 129). Those not required to keep commercial books pay on a cash basis (art. 129, last paragraph). Prices in kind are valued at market (art. 129).
• Farm deliveries. Delivery of farm or forestry products to third parties, intermediaries or cooperatives for later sale counts as a sale; unbilled deliveries are valued at the official price, support price, ATP minimum values or market price, whichever is higher (CT art. 130). The ATP minimum values for out of province shipments are the RG 2026-15 annexes (see section G).
• Barter of primary products (canje). A supplier of goods, services or works paid in raw cotton, grains, oilseeds not for sowing or dry pulses, delivered directly by the producer under a barter contract, (1) can defer recognition of its own sale until it receives the products (CT art. 133(i)) and (2) pays 0.75% on the later sale of those products if it reports them under the specific activity (CT art. 130 bis; LT art. 12(f) item 44; RG 2025-32 art. 1, which maps it to NAECh 462190, differential treatment "3"). The barter contract must be reported through the stamp tax self assessment, with the contract attached in digital form, whether or not stamp tax is due (RG 2025-32 art. 2). If the barter fails or is settled in money, the monthly returns must be rectified with interest (CT art. 133(i)). CM taxpayers make a minus "adjustment to the base" on the Chaco share and a plus adjustment when the products arrive (RG 2025-32 art. 4). Applies from the July 2025 period (RG 2025-32 art. 5). From 1 June 2026, delivery of the products to the canjeador is not subject to withholding (RG 1749 art. 4.8, added by RG 2026-13).
• Excluded receipts (CT art. 131) include repayment of loan principal, reimbursed expenses of commission agents, sale of fixed assets, subsidies, export refunds, VAT, excise and fuel tax debit (only for registered taxpayers of those taxes), amounts paid to member producers by farm cooperatives (with an option to pay on gross at 4.10%, LT art. 12(f) item 11) and, since Law 4155-F, a member's share of a joint venture that reports all the income (art. 131(m)).
• Special bases (CT art. 132) include buy/sell margin for state lottery, tobacco, currency exchange and securities dealers; for new car dealers the margin is presumed to be at least 15% of the purchase price (art. 132(a)(6)); banks pay on the total credit side of their profit and loss accounts (art. 132(b)); commission agents on the difference between receipts and amounts passed to principals (art. 132(f)); establishments that ship goods unbilled out of the province use the official or market price at the place of dispatch (art. 132(e)).
• Deductions (CT art. 134): returns, discounts and allowances; bad debts on listed indicators; returned goods. Cattle sellers in livestock development zones may deduct up to 100% of the tax on cattle sold at auctions for slaughter or on breeding stock born and raised in Chaco sold at special events, and up to 50% on cattle sold at auctions for slaughter or fattening organised by rural societies or cooperatives (art. 134(d), (e), (f)). The zones and weights are set by the Executive (unconfirmed).
• Multiple activities. Each activity must be reported separately; if not, all income bears the highest rate (CT art. 141). Unlisted activities pay the general rate (art. 142).

D. Rates: how the system is built

• LT art. 7: general rate 3.2% until 31 December 2025; 2.9% from 1 January 2026.
• LT art. 12(a): primary production 0.50%, unless sold to final consumers.
• LT art. 12(b): manufacturing taxed by prior year total sales (taxed, exempt and untaxed). Sales to final consumers pay 2.9%. The Annex I of RG 2026-14 (from the May 2026 period) sets: up to ARS 1,800,000,000, 0.00%; over ARS 1,800,000,000 to 3,150,000,000, 0.50%; over 3,150,000,000 to 4,500,000,000, 1.00%; over 4,500,000,000, 1.50%. The printed LT and the NAECh foot note still show the August 2024 values of RG 2024-24 (ARS 1,200, 2,100 and 3,000 million) which applied to January to April 2026. Law 2965-F art. 4 lets the ATP update the brackets (RG 2026-14 recitals). The scale applies to the taxpayer's whole activity: a manufacturer with a large trading business can fall into a higher bracket.
• The industrial bracket also covers owners of a plant who sell fibre, seed or meat processed by others because their own plant capacity was exceeded (LT art. 12(b), last paragraph).
• LT art. 12(c), (d), (e): wholesale, retail and services 2.9% from 2026 (3.0%, 3.2% and 3.2% in 2025). Sales to the national, provincial and municipal state (other than state companies organised as sociedades anónimas) and to exempt persons are treated as sales to final consumers (LT art. 12(d)).
• LT art. 12(f): 44 specific items (Table 1).
• Sales to final consumers. A producer or manufacturer that sells to final consumers pays 2.9% on those sales (LT art. 12(d), last paragraph; NAECh observations (a) and (b)).

E. Exemptions (CT art. 135)

Exempt: the state (but not its commercial or industrial companies), stock exchanges, free to air broadcasters, government securities, books and newspapers including their advertising space, diplomatic missions, mutual associations (except fuel, insurance and lending), worker cooperative members, non profit entities that meet three concurrent conditions, savings and term deposit interest, recognised private schools, the Resistencia municipal pawn bank, road consortia (except work for private parties), houses of up to 55 m² and public housing programmes, social economy registered suppliers and Monotributo social when selling to the state, LPG cylinders of 10, 12 and 15 kg at agreed prices, menstrual products, and services of collaboration groupings to their members (art. 135(y), added by Law 4155-F art. 9).

The former exemption for industrial activity in Chaco plants (art. 135(p)) and others in (o), (q) and (v) were repealed by Law 2964-F to comply with the Consenso Fiscal 2017 (RG 2026-14 recitals). The low or zero industrial rate is now a rate, not an exemption. That matters: a zero rated taxpayer must still register and file, and SIRCREB exclusion is available to those "exempt or taxed at zero rate for all their activities" (RG 1485 and RG 1486 art. 5(a)).

F. Registration: local or Convenio Multilateral

• A taxpayer active only in Chaco registers as a local (contribuyente directo) with the ATP. A taxpayer active in Chaco and other jurisdictions must follow the Convenio Multilateral (CT art. 148), which prevails in case of conflict. For CM taxpayers, minimum taxes, fixed amounts and general withholdings do not apply, except withholdings under special regimes that do not exceed the base attributable to Chaco (CT art. 148).
• Start of activity must be reported within 30 calendar days (CT art. 138). During the first calendar year returns are monthly on accrued income (art. 138).
• Registration certificate: taxpayers who sell to final consumers must display the "Constancia de inscripción para exhibir", Form AT 3134 (RG 1854; fine item 19 of RG 1552).
• Since 1 April 2026 the local electronic tax domicile (DFE) is the main notification channel for all taxpayers, including CM taxpayers registered in Chaco, and the federal electronic domicile (DFEF) of RG CA 14/2025 is adopted as a valid channel (RG 2026-9 arts. 1 to 3). Failure to set up the domicile and validate an email is fined ARS 10,000 (RG 1552 Annex I item 20, as replaced by RG 2025-8).
• Online sellers based elsewhere. Under RG CA 5/2021 arts. 1 and 2, electronic sales are interjurisdictional and the seller has territorial nexus in the buyer's jurisdiction when it has digital presence there. A seller with Chaco customers should therefore assess whether to add Chaco to its CM registration. Chaco's collection regimes push in that direction: unregistered sellers suffer a 1.5% SIRTAC withholding (RG 2056 art. 5) and a 1% SIRCIP perception on purchases at Chaco establishments (RG 2025-22 art. 5).

G. Withholding, perception, prepayment and bank collection regimes

1. Withholding (RG 1749, consolidated text). Agents include the national, provincial and municipal state, Lotería Chaqueña, banks, construction companies, insurers, exporters, grain and cotton merchants (acopiadores), gins (desmotadoras) and processing plants buying from producers, farm cooperatives, mixed companies, professional boards, clinic associations, pharmacies' bodies, state companies, mutuals, designated persons, real estate agents, the provincial trust company and livestock auctioneers (RG 1749 art. 2). Base: invoice net of VAT, discounts and perceptions; for Monotributo suppliers, unregistered suppliers and payments by the state, the total paid (art. 3). Special bases: 80% of public works certificates, commissions for insurance brokers and intermediaries, 15% of the price for primary production from another province sold by its producer (art. 3.5). No withholding below ARS 50,000 per payment (ARS 100,000 for construction companies) (art. 4.1 and 4.4 as amended by RG 2024-25, from 1 September 2024), or on suppliers holding an ATP non withholding certificate (art. 4.5). Rates from 1 August 2025 (art. 5 as replaced by RG 2025-23) are in Table 3.

2. Perception (RG 1194, art. 3 as replaced by RG 2025-38 from 1 January 2026). Base: Invoice A price including excise and fuel taxes, net of VAT and discounts; for Monotributo invoices, the total price including VAT. Rates: general 2.9%; sales to CM taxpayers 1.5%; dairy and cold meat distributors 2.9%; liquid fuels 2%; meat and bread 2.5%; medicines to wholesalers 1% and to pharmacies 2%; cigarettes 1%; wholesale agrochemicals 2.9%; buyers not registered with the ATP 4.0%; alcoholic and energy drinks 4.5%. These rates include the Adicional 10%, which the agent must break out in its return. Agents can cancel a perception within 30 days of the invoice when the whole sale is cancelled and a credit note is issued.

3. SIRCREB bank collections. * Local taxpayers (RG 1485, consolidated): every bank with a branch in Chaco collects on credits to the accounts of taxpayers in the padrón (arts. 1 to 4). Rates (art. 7, as amended by RG 1969): 1.50% for activities in old RG 1968 codes 502100 to 502990, 551100 to 551220, 552111 to 552290, 523115 to 523720, 523830 to 523944, 523970 to 523996, 749100 to 749900, 930101 to 930910 and 999999; 0.3% for codes 11110 to 12290, 15010, 20110 to 20220, 50110 to 50200, 101000 to 111000 and 120000 to 142900; 1% for all other activities. Punitive rates: 2.5% for debts up to ARS 50,000 or formal non compliance, 3% above ARS 50,000 and for agents in default. The ATP can set lower rates to avoid permanent credit balances (art. 7, last paragraph). The code ranges refer to the RG 1968 nomenclator, which RG 2061 replaced; how the ATP now maps NAECh codes to these bands is not in the sources. * CM taxpayers (RG 1486, consolidated): 1.80% general; 2.50% if the main activity is in Annex I (annex not in the compendium) (unconfirmed); special regimes: construction (CM art. 6) 0.50%; transport (art. 9) 1.50%; professions (art. 10) 1.50%; commission agents and intermediaries (arts. 11 and 12) 0.10%; primary and industrial production (art. 13) 0.50%. Punitive rates: 3% (debt up to ARS 50,000 or formal non compliance), 4% (debt above ARS 50,000, six or more missing returns, agents in default) (art. 7 as amended by RG 1882/16). CM taxpayers under CM arts. 7 and 8 are outside the regime (art. 1). The amount withheld is distributed among jurisdictions by distribution coefficients published on the SIRCREB site (RG CA 104/2004 Annex I, items 2 and 3). * Excluded credits (art. 6 of both resolutions, as replaced by RG 2025-35 of 21 October 2025): 30 items, including salaries and pensions, loans by the same bank, transfers between accounts of the same holder (including CVU payment accounts), export proceeds and prefinancing, transfers from abroad, US dollar accounts, capital contributions, tax refunds, consumer withdrawals under the "regret button" and, new in 2025, settlements already subject to SIRTAC (item 30). * Exclusion from the padrón (art. 5): exempt or zero rated for all activities; exporters only; taxpayers with "excessive" credit balances, provided they owe nothing and have filed all returns. Apply by the 15th of the month for exclusion from the next month (RG 1506 arts. 1 and 2). * SIRCREB amounts are creditable from the advance of the month of collection; credit balances carry forward beyond the fiscal year and can be offset against other ATP taxes (arts. 8 and 9).

4. SIRTAC (RG 2056 of 24 November 2020, as amended). Card acquirers and payment aggregators withhold on settlements (art. 2). Taxpayers in the padrón bear a rate weighted by the monthly SIRTAC distribution coefficients (art. 8 as replaced by RG 2025-33); the reference rates for building the padrón are 3% for local taxpayers and for CM general regime taxpayers, and for CM special regimes 2.50% (CM arts. 6, 7 and 10), 0% (CM art. 8), 2.00% (CM art. 9), 1.50% (CM art. 11) and 0.75% (CM arts. 12 and 13) (RG 2056 art. 9). For persons not in the padrón: 3% on settlements for sales at a Chaco establishment and, for online sales, 3% once in a calendar month the buyer is domiciled in Chaco and there are at least 10 operations for at least ARS 750,000 (art. 4 as replaced by RG 2024-36 and amended by RG 2026-20 of 25 August 2026, which raised the amount from ARS 200,000). For taxpayers registered elsewhere but without Chaco registration: 1.50%, shown as "Retención por falta de inscripción ATP Chaco", even if another province also withholds (art. 5). All these rates include the Adicional 10%. Exclusions: exempt persons, starts within two months, taxpayers whose SIRTAC reported sales in the last six months are below half the annual cap of Monotributo category D, and holders of a SIRTAC non withholding certificate (art. 6). Tips identified separately are outside the base (art. 8 as replaced by RG 2025-33).

5. SIRCIP perceptions (RG 2025-22 of 9 June 2025, amended by RG 2026-6). Chaco joined the Comisión Arbitral SIRCIP system (RG CA 9/2025). Agents nominated by the ATP perceive at the padrón rate, identified by a letter; 2% for buyers not in the padrón (except final consumers) at Chaco establishments; 1% "Percepción por falta de alta en Chaco" for buyers registered elsewhere without Chaco registration (arts. 4 and 5). The letter to rate table is not legible in the downloaded text (unconfirmed). Whether SIRCIP has replaced RG 1194 for nominated agents, and from when, is not stated in the sources (unconfirmed).

6. Prepayment on primary production leaving Chaco (LT art. 11; RG 1367 and RG 2094; values in RG 2095 annexes as replaced by RG 2026-15 from 1 August 2026). Whoever moves primary production out of Chaco must prove payment of the IIBB and Adicional on the operation; the payment is a credit against the final tax of the person responsible for the shipment (LT art. 11). Transporters of primary or manufactured goods must also prove payment of IIBB on the freight (LT art. 11, second paragraph). Guides are issued online (Form AT 2506, or the joint SENASA "Documento Único de Traslado" for cattle) and paid on Form SI 2505 weekly (RG 2025-43 art. 1(e)(5)). Per unit amounts from 1 August 2026 include: raw cotton ARS 622 per tonne; soy ARS 1,264; sunflower ARS 1,092; maize ARS 781; wheat ARS 815; sorghum ARS 416; quebracho logs ARS 97 per tonne; per head of cattle, cow ARS 3,123, steer ARS 5,067, calf ARS 3,060, bull ARS 7,164 (RG 2026-15 Annexes I and II). Annex I also lists goods entering Chaco for sale (beef ARS 9,450 per tonne, agrochemicals ARS 81,000 per truck), subject to the entry prepayment of RG 2094. Failing to obtain the guide at origin is fined ARS 300,000 (shipments) or ARS 50,000 (freight) (RG 1552 Annex I items 14 and 24).

7. Agent registry at Comarb. The SIRCAR table (version 42, 28 July 2025) lists Chaco jurisdiction code 906 with withholding regimes 1 to 33 (including "operaciones electrónicas" with local, CM and unregistered taxpayers from September 2020) and perception regimes 1 to 15 (including "percepción servicios digitales" from October 2020). Regimes 18, 21, 22, 26 and 28 were closed in March 2019.

H. Credit balances: offset, refund, transfer

• Carry forward. Withholdings and earlier credit balances are deducted from each advance (CT arts. 142 and 144). SIRCREB balances carry forward even past year end (RG 1485 and RG 1486 art. 9).
• Offset and refund. The ATP may offset credits against debts of any tax, oldest first, and may credit or refund excess payments and balances caused by withholdings, perceptions or prepayments (CT arts. 63 and 64), by resolution (art. 65).
• Online procedure (RG 2103, from 1 December 2021). File the "Solicitud de Crédito Fiscal" online, stating destination (offset, refund, transfer), origin and supporting documents (art. 2). Common requirements: electronic domicile, all registrations and returns filed, correct CM coefficient, and credit balances at least three months old without interruption (art. 3(d.6)). Before filing, the amount must be removed from the last return (art. 4(b) and art. 6(c.4)); failing this leads to immediate rejection. Refunds require no unpaid debts, VAT books and returns for open years, the last four certified financial statements and a description of the business (art. 6). Offsetting against non final assessments implies withdrawal of the appeal (art. 4(c)).
• Transfer to third parties (RG 2057, as amended by RG 2025-28 of 25 July 2025). Requires a prior credit recognition under RG 2103, no debts, no ongoing audits or disputes, a six month projection showing the credit exceeds the taxpayer's own obligations, no insolvency proceedings, a transferee that is an ATP taxpayer, and a notarial deed of assignment taxed at 10‰ stamp tax (LT art. 16(8)). Family and shareholder transfers are exempt from the deed requirement (RG 2057 art. 12). The transferee can use the credit only against its own ATP taxes, cannot transfer or refund it, and must use it within the original five year term (RG 2057 arts. 8 and 9).
• Repayment claim (demanda de repetición). A formal claim is required before going to court; the ATP must rule within 120 days or the claim is deemed rejected; appeal lies to the Cámara Fiscal de Apelaciones (CT arts. 51 to 54). Limitation: five years from payment (CT arts. 91 and 98).
• Prevention is better. The practical tools are the non withholding and non perception certificates (Forms AT 3153 to AT 3157, and exemption certificates AT 3158 and AT 3159), requested online under RG 1948 (web only since 3 September 2018), the SIRCREB exclusion (RG 1485 and RG 1486 art. 5) and a request for a lower SIRCREB rate (art. 7, last paragraph).

I. Industrial promotion and other incentives

• Industrial rate scale. The main industrial incentive is the rate itself: 0% up to ARS 1,800 million of prior year sales (RG 2026-14).
• Industrial Promotion Law 937-I (formerly Law 4453). Extended for four years from 9 January 2025 by Law 4154-I (sanctioned 16 April 2025, Official Bulletin 5 May 2025). Decree 3389/08, as amended by Decree 567/10, grants reimbursement of up to 30% of investment in fixed assets, civil works and working capital, payable from the industrial development fund or through tax credit certificates issued by the ATP and transferable once (RG 1677 recitals and arts. 2 to 4). The current regulatory decree and any 2025 or 2026 changes were not downloaded (unconfirmed).
• New businesses, Law 4003-F. Exemption from IIBB and Adicional for up to 12 months for taxpayers starting activity in Chaco for the first time, and exemption from employer contributions to the Fondo para Salud Pública, extended by Decree 812/2025 for periods 06/2025 to 05/2026 (RG 2025-21 arts. 1 to 3). No further extension appears in the ATP list of resolutions to October 2026 (unconfirmed).
• SME compliance bonus, Law 2077-F (formerly Law 7148, art. 8). A 10% bonus on IIBB for local taxpayers or CM taxpayers with head office in Chaco, with fiscal domicile in Chaco, prior year net sales up to ARS 1,200,000,000 (from the March 2025 period, RG 2025-13 and Decree 264/25), the last three advances filed and paid, no labour infringements and the Fondo para Salud Pública in order (RG 1761 art. 1). It is enabled automatically for local taxpayers; CM taxpayers file an annex (art. 4). It cannot be combined with Law 6093 benefits (art. 5).
• Large company incentives, Law 2266-F. Restored from 1 January 2025 to 31 December 2026 (RG 2025-9), for taxpayers with prior year net sales above ARS 1,200,000,000 (RG 1828 art. 2(a) as replaced by RG 2025-14). The bonus percentage and conditions in RG 1828 were not in the downloaded texts (unconfirmed).
• Software design and development: 0% (LT art. 12(f) item 1).
• Other credits: sponsorship of health entities (a deduction of up to 10% of the IIBB accrued in the prior year, excluding the Adicional, per an ATP resolution in the 2024 compendium) (unconfirmed), sports sponsorship (RG 1985, procedure replaced by RG 2026-18) and cultural patronage (RG 2024-32) (unconfirmed).

J. Small taxpayers: Régimen Simplificado Provincial

• Created by Law 3385-A (Official Bulletin 18 June 2021) as CT art. 149 bis; regulated by RG 2128 (22 June 2022), in force from 1 July 2022.
• Who: local taxpayers with fiscal domicile in Chaco who are in the national Monotributo, in the same category (art. 149 bis(1) and (2)). Excluded: CM taxpayers, social economy registrants, Monotributo social, state work contractors whose only income is the contract, category A worker cooperative members and lottery agencies (RG 2128 art. 4 as replaced by RG 2026-17). Since RG 2026-17 (26 June 2026), primary producers in Monotributo can join, are not subject to withholding, perception, SIRCREB or the shipment prepayment while compliant, but still must issue transport guides (RG 2026-17 arts. 2 and 3).
• Payment: a fixed monthly amount covering IIBB and Adicional, payable with the Monotributo by the 20th (RG 2025-43 art. 1(c)), even with no income (CT art. 149 bis(3)). The fixed amount may not exceed 80% of the maximum general rate plus Adicional applied to the category's ceiling (art. 149 bis(12)). New category A members get a 100% bonus for six months and 50% for the next six (art. 149 bis(14)).
• No monthly return; no withholding, perception or SIRCREB while compliant (CT art. 149 bis(11)). Voluntary exit within 90 days of inclusion (art. 149 bis(6)).

K. Penalties, interest and limitation

• Formal breaches (CT art. 32): fines set by the ATP in RG 1552 Annex I, replaced by RG 2025-8 from 1 March 2025 (Table 4).
• Omission (CT art. 33): 10% to 100% of the tax omitted, not applicable if the taxpayer corrects before an audit.
• Fraud (CT art. 34 as replaced by Law 4155-F art. 2): one to ten times the tax omitted. The same penalty applies to agents who keep withheld, perceived or collected tax after the deadline. Presumptions of fraud are listed in CT art. 36.
• Interest. LT art. 34 still prints 3% per month (compensatory) and 4% (punitive, once in court). Under the delegation in that article, RG 2025-11 set 5% per month (0.1667% per day) compensatory and 6% per month (0.2% per day) punitive, from 1 April 2025; the 2026 calendar confirms the 0.1667% daily rate (RG 2025-43 art. 4). Interest is due without notice (CT art. 69); punitive interest cannot exceed compensatory interest by more than half (CT art. 71). The rate in force on the day of payment applies (CT art. 1, last paragraph).
• Payment plans: up to 60 months, minimum 5% down payment (CT art. 67); RG 1748 regulates them.
• Amnesty. The exceptional regime of Law 3898-F, reopened by Law 4213-F, covered debts due by 31 October 2025, with applications until 31 May 2026 (RG 2026-4 art. 1). It is closed.
• Limitation (CT arts. 91 to 98): five years for the ATP to assess and collect and for taxpayers to reclaim. For unregistered IIBB taxpayers the period does not run until the ATP can know the facts, but the tax is not enforceable if more than ten years have passed since the due date (art. 92). Suspension for one year on notice of an assessment, a penalty proceeding or a payment demand (art. 96).
• Appeals. Revocation, appeal and nullity within 10 days of notice (CT art. 47); revocation is mandatory and must be decided in 45 days (art. 50). Appeals against assessments and penalties suspend payment but not interest (art. 48). The Cámara Fiscal de Apelaciones decides within 60 days, extendable by 30 (art. 7). Going to the Superior Tribunal de Justicia requires prior payment of the tax and accessories (art. 9).

L. Consenso Fiscal compliance

• Chaco approved the Consenso Fiscal 2017 by Law 2745-B (13 December 2017, Official Bulletin 22 December 2017), the Consenso 2020 by Law 3303 (sanctioned 10 December 2020) and the Consenso Fiscal 2021 by Law 3534-F (sanctioned 23 March 2022, Official Bulletin 22 August 2022) (SAIJ records).
• To comply with the 2017 pact, Law 2964-F repealed the industrial exemption and Law 2965-F introduced the progressive industrial scale (RG 2026-14 recitals).
• Table 5 compares Chaco's 2026 rates with the Consenso 2021 maximums transcribed in the national overview. Most base rates are at or below the caps. Several are not: non bank lenders (10% against 9%), intermediation (5.10% against 5% for business activities), advertising agencies and travel agencies (6% against 5%) and "hoteles alojamiento" and similar (6% against 4.50% for hotels) (unconfirmed).
• The Adicional 10% is the bigger question. Consenso 2021 clause SEGUNDA(d) committed provinces "not to apply additional rates" on top of the IIBB rates (national overview, section H). Chaco still charges the Law 666-K Adicional on all IIBB (RG 2025-43). If the Adicional counts, the effective rates for manufacturing (1.65%), construction (2.75%), transport (2.20%) and mobile telephony (7.15%) exceed the caps. No ATP or court statement on this point was found in the sources. The pact binds the province, and the national overview notes that taxpayers cannot rely on it directly without a local remedy (unconfirmed).

M. Municipal fees, Resistencia included

Municipalities in Chaco charge their own fees on commerce and industry, outside this tax. CM art. 35 limits a municipality to the share of income attributed to the province (national overview). RG 1598 designated the Municipality of Resistencia as a collection agent for IIBB and the Adicional 10% (compendium index). The Resistencia fee (name, base, rates and 2026 tariff ordinance) was not in the sources and is not stated here (unconfirmed). See /guide/taxes/municipal-fees/.

Step by step

1. Classify each activity in the NAECh

Use the NAECh 2026 annex (RG 2026-2). Each code shows the rate and the "differential treatment" note. Check whether sales go to final consumers (2.9%) and, for manufacturers, which bracket the prior year total sales put you in (RG 2026-14). Report each activity separately (CT art. 141).

2. Decide local or Convenio Multilateral

If you only operate in Chaco, register as local. If you have customers or expenses in other provinces, apply the CM (CT art. 148). Online sellers should consider digital presence in Chaco (RG CA 5/2021 art. 2).

3. Get a fiscal key and electronic domicile

Locals register through the ATP Sistema de Gestión Tributaria with CUIT and fiscal key ("Inscripción / Reinscripción" on atp.chaco.gob.ar). Set up the local electronic domicile and validate an email (RG 2026-9 art. 1). CM taxpayers register Chaco through the Comisión Arbitral systems (unconfirmed). Cost: no fee found (unconfirmed). Deadline: 30 days from start (CT art. 138).

4. Check your status in the collection padrones

Each month check your SIRCREB rate, SIRTAC rate, SIRCIP letter and any punitive rate. Punitive SIRCREB rates of 2.5% to 4% apply for debts or missing returns (RG 1485 and RG 1486 art. 7). Keep returns filed even when nothing is due: missing six returns triggers the 4% CM rate.

5. Request certificates before credits build up

If your industrial or primary rate is far below the withholding and perception rates, apply online for non withholding and non perception certificates (RG 1948, Forms AT 3155 and AT 3157) and for SIRCREB exclusion or a lower rate (RG 1485 and RG 1486 arts. 5 and 7). File SIRCREB exclusion requests by the 15th (RG 1506).

6. File and pay each month

Locals file and pay by the Table 6 date; CM taxpayers through SIFERE. Deduct withholdings, perceptions, SIRCREB, SIRTAC and shipment prepayments (CT arts. 142 and 144). Pay the Adicional 10% with the tax (RG 993 art. 2). SMEs apply the 10% bonus if eligible (RG 1761).

7. Ship primary production with the guide and prepayment

Issue Form AT 2506 (or the cattle DUT) before the load leaves, pay Form SI 2505 on the weekly date (RG 2025-43 art. 1(e)(5)) and record the payment as a credit. The ATP values in RG 2026-15 apply when no price is stated or the price is below market.

8. Act as agent if designated

Agents register as such (RG 1749 art. 2, last paragraph), withhold at Table 3 rates, issue certificates and file by the 10th (RG 2025-43 art. 1(d)(1)). Keeping withheld tax after the deadline is fraud, one to ten times the amount (CT art. 34).

9. Recover credits

After three continuous months of credit balance, remove the amount from the last return and file the online "Solicitud de Crédito Fiscal" (RG 2103). For transfers, follow RG 2057 as amended by RG 2025-28.

10. Disputes

File a revocation within 10 days of any assessment or penalty (CT art. 47). Courts require prior payment (CT art. 9).

Costs and timelines

Table 1. IIBB rates by activity in 2026 (selected NAECh codes and LT art. 12 items)

Rates exclude the Adicional 10%. Multiply by 1.10 for the effective cash cost (RG 993 art. 2).

Table 2. Industrial scale (LT art. 12(b))

Table 3. Withholding rates (RG 1749 art. 5 as replaced by RG 2025-23, from 1 August 2025)

Minimums and exclusions: no withholding on payments below ARS 50,000 (ARS 100,000 for construction companies); none on barter deliveries from 1 June 2026; none on holders of non withholding certificates (RG 1749 art. 4).

Table 4. Penalties, interest and key amounts

The formal fines are low in dollar terms and have not been updated since March 2025. The real exposure is interest at 5% per month, the omission and fraud penalties, and punitive SIRCREB rates.

Table 5. Chaco 2026 rates against the Consenso 2021 caps

Table 6. Filing deadlines 2026 (RG 2025-43 art. 1)

Local taxpayers, monthly return and payment of IIBB and Adicional, by last digit of CUIT:

CM taxpayers (SIFERE, adopting RG CA 20/2025), by last digit of CUIT:

October 2026 CM dates moved. RG CA 11/2026 (19 October 2026) moved the October 2026 SIFERE dates to 17, 18, 19 and 20 November 2026. Chaco has adhered to every earlier Comarb extension by its own RG (for example RG 2025-39 and RG 2026-8), but no ATP adhesion to RG CA 11/2026 appears in the ATP list consulted on 26 October 2026 (unconfirmed).

Other 2026 deadlines (RG 2025-43): local withholding and perception agents file and pay by the 10th or next working day (10/02, 10/03, 10/04, 11/05, 10/06, 10/07, 10/08, 10/09, 13/10, 10/11, 10/12/2026 and 11/01/2027); SIRCAR agents on Comarb dates (for example 08/10 and 09/10/2026 for September); Régimen Simplificado by the 20th (21/09 and 21/12/2026); shipment prepayments weekly on Wednesdays per the art. 1(e)(5) table; lottery agencies and the provincial trust company file an annual return by 31 March 2026.

Table 7. Régimen Simplificado Provincial fixed monthly amounts from August 2026 (RG 2026-19 Annex I)

The February 2026 amounts were set by RG 2026-3, whose text was not legible in the download (unconfirmed).

Table 8. Timeline of Chaco norms (BO = Chaco Official Bulletin)

ATP resolutions state that they are to be published on the ATP website and, in some cases, in the Official Bulletin; the BO dates of individual RGs were not checked.

Worked examples

All amounts are illustrative. The facts are invented; the rates and rules are cited. USD at ARS 1,563.90.

Example 1. A cotton gin in Chaco, local taxpayer (September 2026 advance)

Facts. A company owns a cotton gin near Presidencia Roque Sáenz Peña. It is registered only in Chaco (local). Its CUIT ends in 7. Its total 2025 sales (taxed, exempt and untaxed) were ARS 4,000,000,000. It buys raw cotton from Chaco producers, gins it and sells fibre to a trader and exporter, which collects at the plant, and seed to an oil mill in Chaco. It also gins cotton for small producers for a fee. September 2026 figures, net of VAT:

• Fibre sales to the exporter: ARS 520,000,000 (US$332,502)
• Seed sales to the oil mill: ARS 60,000,000
• Ginning services to producers: ARS 25,000,000 (US$15,986)
• Raw cotton bought from Chaco producers: ARS 380,000,000 (US$242,982)
• Credits to its bank accounts in Chaco: ARS 640,000,000 (US$409,233)

Step 1. Rate. Ginning and sale of own fibre and seed is NAECh 131110, industrial (LT art. 12(b)). For periods from May 2026, prior year sales of ARS 4,000 million fall in the bracket "over 3,150 to 4,500 million": 1.00% (RG 2026-14 Annex I). (For January to April 2026 the old brackets of RG 2024-24 applied: over ARS 3,000 million, 1.50%.) Ginning for third parties pays the general rate, 2.9% (CT art. 124(h); NAECh 829909).

Step 2. Tax. * Industrial: 580,000,000 × 1.00% = ARS 5,800,000 (US$3,708.68) * Services: 25,000,000 × 2.90% = ARS 725,000 (US$463.58) * IIBB: ARS 6,525,000 (US$4,172.26) * Adicional 10%: 6,525,000 × 10% = ARS 652,500 (US$417.23) (RG 993 art. 2(c)) * Total due: ARS 7,177,500 (US$4,589.49)

Step 3. Credits suffered. * The exporter is a withholding agent for all payments to suppliers (RG 1749 art. 2(e)). The gin issues Invoice A, so the rate is 2.9% (art. 5(g)): 520,000,000 × 2.9% = ARS 15,080,000 (US$9,642.56). * The oil mill, a processing plant, withholds the same: 60,000,000 × 2.9% = ARS 1,740,000 (US$1,112.60). * SIRCREB: the gin's activity is outside the 1.5% and 0.3% bands, so the standard local rate is 1% (RG 1485 art. 7(3)): 640,000,000 × 1% = ARS 6,400,000 (US$4,092.33). * Total credits: ARS 23,220,000 (US$14,847.50).

Step 4. Result. Credits exceed the tax by ARS 16,042,500 (US$10,258.01) in one month. Repeated for twelve months, that is ARS 192,510,000 (US$123,096) locked in the ATP. The withholding regime has no special rate for industrial income taxed at 1%, which is why the certificate route matters.

Step 5. What the gin should do. 1. Apply online for a non withholding certificate (RG 1948, Form AT 3155). Agents must not withhold from suppliers who show one (RG 1749 art. 4.5). 2. Ask for SIRCREB exclusion for excessive credit balances or a lower rate (RG 1485 arts. 5(c) and 7, last paragraph), by the 15th of the month (RG 1506). 3. After three months of continuous balance, remove the amount from the last return and file for credit recognition (RG 2103 arts. 3(d.6) and 4(b)). Use it to pay stamp tax, the Fondo para Salud Pública and its own agent obligations, or transfer it under RG 2057 (deed and 10‰ stamp tax: on ARS 16,042,500, ARS 160,425, about US$102.58).

Step 6. The gin as agent. On raw cotton bought from Chaco producers it withholds 0.50% (RG 1749 art. 5(b)): 380,000,000 × 0.5% = ARS 1,900,000 (US$1,214.91), deposited by 13 October 2026 (agents' calendar, RG 2025-43 art. 1(d)(1)). Its own return for September is due 22 October 2026 (CUIT ending 7, Table 6).

Variants. * If 2025 sales had been ARS 1,500 million, the industrial rate would be 0% and only the ginning fees would be taxed: ARS 725,000 plus Adicional ARS 72,500 = ARS 797,500 (US$509.94). Every peso withheld would then be a credit. * If producers pay the gin's services in raw cotton under a barter contract, the gin can defer recognition until delivery (CT art. 133(i)). Whether the 0.75% barter rate applies when the gin processes the cotton rather than reselling it in the same state is not addressed in RG 2025-32 (unconfirmed). * Fibre shipped out of Chaco by truck needs a freight guide and freight prepayment (LT art. 11, second paragraph). Whether ginned fibre itself bears the primary production prepayment is not clear from RG 2026-15, whose Annex I lists "Algodón" without distinguishing raw and ginned (unconfirmed).

Example 2. An online seller in Córdoba with Chaco customers (October 2026)

Facts. A clothing company based in Córdoba sells through its own website, collecting by card and a payment platform. It is a CM taxpayer with head office in Córdoba and registered in four provinces, not Chaco. In October 2026, Chaco buyers paid ARS 21,780,000 gross (ARS 18,000,000 plus 21% VAT) in 260 operations.

Phase A: not registered in Chaco.

1. The buyers are domiciled in Chaco and the seller is registered elsewhere without Chaco: the acquirers and the platform withhold 1.50% on the settlements, shown as "Retención por falta de inscripción ATP Chaco" (RG 2056 art. 5). The base is the gross settlement, with no deduction for taxes (art. 5).
2. Withholding: 21,780,000 × 1.5% = ARS 326,700 (US$208.90).
3. That amount belongs to Chaco. The seller cannot deduct it in Córdoba. To recover it, the seller must register in Chaco and use it in its Chaco returns, or claim it as a transitory taxpayer through RG 2103 art. 2 (unconfirmed).
4. Chaco has a statutory argument for nexus: electronic sales give nexus in the buyer's jurisdiction when the seller has digital presence (RG CA 5/2021 art. 2).

Phase B: registered in Chaco from November 2026. Assume, for illustration only, total country taxable sales of ARS 240,000,000 net of VAT in a later month, card and platform settlements of ARS 290,400,000 gross, a Chaco unified coefficient of 0.0750 and a Chaco SIRTAC distribution coefficient of 0.0750 [illustrative; actual coefficients come from the CM05 and the SIRTAC site].

1. Chaco base: 240,000,000 × 0.0750 = ARS 18,000,000 (US$11,509.69).
2. Rate: online retail, NAECh 479101, 2.9% (LT art. 12(d)). Tax ARS 522,000 (US$333.78).
3. Adicional 10%: ARS 52,200 (US$33.38). Total due to Chaco: ARS 574,200 (US$367.16).
4. SIRTAC: the padrón rate replaces the 1.5% penalty rate. Using the 3% reference rate for CM general regime weighted by the Chaco coefficient (RG 2056 arts. 8 and 9): 290,400,000 × 3% × 0.0750 = ARS 653,400 (US$417.80).
5. SIRCREB: the card and platform settlements credited to the bank account are excluded (RG 2025-35, item 30). Other credits, say ARS 20,000,000 of transfers from wholesale customers, bear the Chaco CM rate of 1.80% on the Chaco share: 20,000,000 × 1.80% × 0.0750 = ARS 27,000 (US$17.26) (unconfirmed).
6. Credits ARS 680,400 (US$435.07) against tax ARS 574,200: a credit balance of ARS 106,200 (US$67.91), which carries forward (RG 1486 art. 9). If it persists, ask the ATP for a lower padrón rate (RG 1486 art. 7, last paragraph).

Deadlines. For October 2026 the ATP calendar shows CM dates of 13 to 18 November 2026; RG CA 11/2026 moved them to 17 to 20 November 2026 (unconfirmed). A seller with CUIT ending 4 should, to be safe, file by 16 November.

Lesson. For a small Chaco customer base, the cost of staying unregistered is a 1.5% gross withholding with no credit anywhere. Registering costs compliance time but lets the withholding offset a tax of 3.19% on a much smaller base (only the Chaco coefficient share of net sales).

Practical traps

1. The Adicional 10% is easy to forget. It is not in the code or tariff law texts, but it is due on every return (RG 993) and is included in perception and SIRTAC rates (RG 2025-38; RG 2056). Budget 3.19%, not 2.9%.
2. Industrial brackets look at the whole business and the prior year. A gin that also trades grain counts all sales (LT art. 12(b)). Brackets changed in May 2026 (RG 2026-14); check the period.
3. Withholding at 2.9% on industrial income taxed at 0% to 1.5%. RG 1749 has no industrial rate. Without a certificate, credit balances are almost certain.
4. SIRCREB punitive rates. A debt of more than ARS 50,000 or six missing returns raises the CM rate to 4% (RG 1486 art. 7). File nil returns.
5. Credit recognition takes months. Three months of continuous balance before filing, and the amount must first be removed from the last return (RG 2103).
6. Old code tables in SIRCREB. RG 1485 still refers to RG 1968 codes; check the actual padrón rate.
7. Primary production guides. Trucks without a guide at origin face an ARS 300,000 fine (RG 1552 item 14), and the ATP values in RG 2026-15 set a floor on the prepayment.
8. Barter must be documented. The 0.75% rate and the deferral need a barter contract, direct delivery by the producer and the stamp tax self assessment with the contract attached (CT art. 130 bis; RG 2025-32 art. 2).
9. Sales to the state are sales to final consumers at 2.9% for producers and manufacturers (LT art. 12(d)).
10. Digital presence. Online sellers without Chaco registration bear 1.5% SIRTAC on Chaco buyers (RG 2056 art. 5).
11. Revocation is mandatory and short. Ten days (CT arts. 47 and 50).
12. Interest at 5% per month (RG 2025-11) is far above inflation in 2026 (unconfirmed). Pay first, argue later where possible.
13. Simplified regime members must not register in CM. CM taxpayers are excluded (RG 2128 art. 4(a)).

Recent changes

• 11 June 2025. Laws 4155-F and 4156-F published: code reform and new rates; general rate 2.9% from 1 January 2026.
• 1 August 2025. New withholding rates (RG 2025-23).
• July 2025 period. Barter regime (RG 2025-32).
• 21 October 2025. SIRCREB exclusions updated; SIRTAC settlements excluded (RG 2025-35).
• 1 January 2026. General rate 2.9%; perception rates rewritten (RG 2025-38); NAECh 2026 (RG 2026-2).
• 15 January 2026. Amnesty reopened until 31 May 2026 (RG 2026-4).
• 1 April 2026. Electronic domicile mandatory; federal DFEF adopted (RG 2026-9).
• May 2026 period. Industrial brackets raised to ARS 1,800 / 3,150 / 4,500 million (RG 2026-14).
• 1 June 2026. No withholding on barter deliveries (RG 2026-13).
• 26 June 2026. Primary producers in Monotributo can join the simplified regime (RG 2026-17).
• 1 August 2026. New shipment prepayment values (RG 2026-15); new simplified regime amounts (RG 2026-19).
• 25 August 2026. SIRTAC online threshold ARS 750,000 (RG 2026-20).
• 2026. Mercado Pago added as a payment channel for provincial taxes (RG 2026-22) (unconfirmed).

Pending changes

• ATP adhesion to RG CA 11/2026 (October 2026 CM dates) (unconfirmed).
• 2027 calendar. Expected in December 2026, as in prior years (RG 2024-39, RG 2025-43) (unconfirmed).
• Next update of industrial brackets. RG 2026-14 recitals note the last update was in 2024; brackets are "subject to periodic review" (NAECh observations) (unconfirmed).
• New business exemption (Law 4003-F) after May 2026 (unconfirmed).
• Large company incentives end 31 December 2026 unless extended (RG 2025-9).
• SIRCIP rollout and its relation to RG 1194 (unconfirmed).
• Adicional 10% and the Consenso 2021 (unconfirmed).
• A 2027 tax package. No 2026 bill amending Law 83-F or Law 299-F was found in the sources (unconfirmed).

FAQ

1. Is there a Chaco "Ley Tarifaria 2026"? No. Law 299-F is permanent. Law 4156-F (BO 11 June 2025) set the 2026 rates, including the 2.9% general rate from 1 January 2026 (LT art. 7).

2. What is the real general rate? 2.9% plus the 10% Adicional on the tax, so 3.19% of gross income (LT art. 7; RG 993).

3. Do manufacturers pay? They pay 0% if prior year total sales were up to ARS 1,800 million (from May 2026), then 0.50%, 1.00% or 1.50% by bracket, and 2.9% on sales to final consumers (LT art. 12(b); RG 2026-14). They must still register and file.

4. Are exports taxed? No. Exports of goods and of services used abroad are not taxed, but related transport and storage are (CT art. 126(d)). Export proceeds are excluded from SIRCREB (RG 1485 and RG 1486 art. 6(5)).

5. I sell online from Buenos Aires. Why does Chaco withhold 1.5%? Because your buyers are domiciled in Chaco and you are not registered there (RG 2056 art. 5). Registering in Chaco under the CM lets you use the withholding against Chaco tax.

6. How do I stop SIRCREB from creating credits? Ask for exclusion (exempt or zero rated, exporters only, or excessive credit balances) or a lower rate, by the 15th of the month, with no debts and all returns filed (RG 1485 and RG 1486 arts. 5 and 7; RG 1506).

7. How do I get a refund? Credits must be at least three months old; remove the amount from the last return and file the online request (RG 2103). Refunds require no debts and supporting books and financial statements (RG 2103 art. 6). The ATP has 120 days to decide a formal repayment claim (CT art. 52).

8. Can I sell my tax credit? You can transfer a recognised credit to another ATP taxpayer, by notarial deed with 10‰ stamp tax, if you show it exceeds your own six month obligations and have no debts or open audits (RG 2057 as amended by RG 2025-28).

9. What do farmers pay? 0.50% on primary production (LT art. 12(a)), mostly through withholding by buyers (RG 1749 art. 5(b)) and the prepayment on shipments leaving Chaco (LT art. 11; RG 2026-15). Cattle sellers in development zones can deduct up to 50% or 100% of the tax (CT art. 134).

10. What does a small business pay? A fixed amount with the Monotributo, from ARS 10,416 to ARS 187,053 per month from August 2026 (RG 2026-19), with a start up bonus for category A (CT art. 149 bis(14)).

11. What are the penalties for late payment? Interest of 5% per month (RG 2025-11), omission fines of 10% to 100% (CT art. 33), and one to ten times for fraud or for agents keeping tax (CT art. 34).

12. How long can the ATP go back? Five years, or up to ten years for unregistered taxpayers (CT arts. 91 and 92).

13. Does Resistencia charge its own tax? Municipalities charge their own fees on commerce and industry; the Resistencia ordinance was not in the sources (unconfirmed). See /guide/taxes/municipal-fees/.

Primary sources

• Código Tributario, Law 83-F, updated by Law 4155-F
• Ley Tarifaria, Law 299-F, in force from 1 July 2025
• NAECh from 1 January 2026 (RG 2026-2)
• Compendio de Legislación Tributaria Provincial at 31 December 2024 (RG 990, 993, 1194, 1485, 1486, 1504, 1506, 1552, 1677, 1749, 1761, 1948, 2056, 2057, 2103, 2128)
• List of General Resolutions
• General Resolutions, pattern
• Law 4155-F
• Law 4154-I
• Law 3534-F (Consenso Fiscal 2021)
• Law 2745-B (Consenso Fiscal 2017)
• Convenio Multilateral text
• RG CA 104/2004 (SIRCREB)
• RG CA 5/2021 (electronic commerce)
• RG CA 20/2025 (2026 SIFERE calendar) and RG CA 11/2026 (October 2026 dates)
• SIRCAR jurisdiction regimes table, version 42 (28 July 2025)
• Federal pacts, as transcribed in the national overview: Law 27.429 (Consenso 2017) and Law 27.687 (Consenso 2021),

Related pages

• Tax system overview and calendar
• Fiscal Innocence Law: simplified income tax return, statute of limitations and penalties
• Corporate income tax
• VAT
• Withholdings, perceptions and non resident rates
• Bank debits and credits tax
• Transfer pricing
• Tax treaties
• Live dashboard: inflation and FX