Gross income tax in Misiones Province

Key rules

A. Legal architecture in 2026

1. Código Fiscal. Law XXII No. 35 (formerly Law 4366), sanctioned 5 July 2007 and published 3 September 2007 (SAIJ note on the 2012 digest text). The DGR may issue consolidated texts of the code and of the Ley de Alícuotas (Law VII No. 77, art. 1, as cited in RG 11/2025 recitals; Decree 2010/2017, art. 16). RG 11/2025 approved the T.O. 2025 "without introducing normative innovations" (recitals) and Law VII No. 107 ratified it. The T.O. 2025 was republished in the Digest Supplement BO 16505 of 30 December 2025, which carries the Digest consolidation law, Law IV No. 104 (in force 1 January 2026, art. 9).
2. Gross income tax chapter. CF arts. 144 to 167: taxable event (arts. 144 to 147), taxpayers and agents (arts. 148 to 150), base (arts. 151 to 157), exemptions (art. 158), period and payment (arts. 159 to 164), multijurisdictional taxpayers (arts. 165 and 166), rates by separate law (art. 167).
3. Ley de Alícuotas. Law XXII No. 25 (formerly Law 3262). The last consolidated text published by ATM is the Digest Supplement BO 13638 of 17 January 2014 (IIBB is Title II, arts. 10 to 19). Decree 2010/2017 (BO 29 December 2017), issued to implement the Consenso Fiscal 2017 approved by Law XXI No. 67, replaced arts. 10, 11 and 13, repealed art. 12 (the old 3.4% surcharge rate for sales to consumers) and in art. 14 delegated to the DGR the power "to establish the list of taxable activities and the rate that corresponds, being able to increase or decrease them, and to set and modify bonuses and minimum amounts".
4. Rate tables. RG 38/2017 (28 December 2017, in force 1 January 2018) approved the "Clasificador Provincial de Actividades", which replaced Annex I of Law XXII No. 25, gave equivalences to the NAES codes of Comisión Arbitral RG 12, fixed the rates, required returns to separate sales to consumers from sales to other taxpayers (art. 2) and cancelled all previous rate bonuses (art. 5). RG 23/2019 Annex I republished the classifier with rates "from July 2019". These are the latest complete tables in the sources.
5. Annual delegation. The 2026 budget, Law VII No. 107, authorises the Executive, through the Ministry of Finance, Public Works and Services, "to make adjustments to Law XXII No. 35 and Law XXII No. 25, to the rates and taxes established or to be established, with broad powers to create, institute or modify the regimes of payments on account, perception, bonuses, exemptions, withholding or collection and information" (Law VII No. 107, art. 16 as cited by RGs 20/2025, 4/2026 and 9/2026). In practice ATM drafts a general resolution and the Ministry ratifies it; the resolution takes effect on ratification (for example RG 13/2025, art. 3, ratified by Ministry Res. 775/2025; RG 4/2026, art. 6, ratified by Res. 48/2026).
6. Plain statement on legality. Rates for a tax are normally a matter for the legislature. In Misiones the legislature has delegated rate setting to the Executive and, through it, to the tax agency, renewed each year in the budget law. This page reports the rules as published; whether any specific increase made by resolution could be challenged on legality grounds is a question for litigation counsel and is not settled in the sources.

B. Taxable event

• General rule. The habitual exercise for consideration, in Misiones, of trade, industry, profession, trade or business, rental of goods, works or services, or any other onerous activity, whatever the result and wherever it is carried on (ports, airports, public and private places) (CF art. 144). Habituality depends on the nature of the activity, the object of the business and trade usage; it is not lost if the activity becomes intermittent (art. 144).
• Expressly included (CF art. 145): liberal professions; the mere purchase of farm, forestry, mineral products and "fruits of the country" to industrialise them or sell them outside the province (inc. b); land subdivision and real estate sales and rentals, with small landlord exceptions (inc. c); farming, livestock, mining, forestry and fishing (inc. d); the sale of goods that enter the jurisdiction by any means (inc. e); intermediation; money lending; and digital services, including those of non residents, when they have economic effects in Misiones or a "digital presence" (transactions with Misiones users, a ".ar" domain, a platform aimed at Misiones users, crypto exchanges, multi sided interfaces, IP geolocation) (inc. h). Online subscription entertainment and online gambling are expressly covered (inc. h).
• Economic reality. The actual nature of the activity prevails over its classification for municipal or other purposes (CF art. 146).
• Not taxable (CF art. 147): employment income; public office; international transport by foreign carriers under treaties with reciprocity; directors' fees (not syndics); pensions; exports of goods under customs procedures, except mining and hydrocarbons and ancillary transport, loading and storage; and services used or exploited abroad.

C. Base

• Accrual. Tax is assessed on gross income accrued in the period (CF art. 151). Persons not required to keep commercial books use cash received (art. 151). Farm producers who sell their whole output through withholding agents need not register (art. 151, last paragraph).
• Not part of the base (CF art. 152): VAT output tax and excise for registered payers; capital repayments in financial operations; reimbursements to commission agents; state subsidies (except those under Law VI No. 189); export refunds; cooperative returns; amounts paid by utility cooperatives to other utility providers.
• Margin bases (art. 153): state lottery tickets; wholesale and retail tobacco; foreign currency trading; goods with an official price that does not include the tax. The taxpayer may opt to pay on total income.
• Special bases (art. 154): financial entities (all credits to income accounts, no deductions); insurers; commission agents (income minus amounts transferred to principals); non bank lenders (interest, with a deemed minimum rate); used goods taken in part payment (with a 10% minimum margin for registrable goods); advertising agencies; professionals paid through professional bodies.
• Timing (art. 156): real estate at the earlier of the purchase agreement, possession or deed; other goods at the earlier of invoice or delivery; works on third party property at the earlier of certificate, collection or invoice; services at the earlier of invoice or completion; utilities at due date or collection; interest as it accrues.
• Deductions (art. 157): returns, discounts and rebates; bad debts under listed indices (not available on cash basis); returned containers.
• Several activities. Income must be split by activity; if not, the highest rate applies with a tax not lower than the sum of the minimums (art. 162). Ancillary activities, including financing, follow the main activity's rate (art. 162). An activity not listed pays the general rate (art. 163).

D. Rates: how the system is built

1. Rate by NAES code. Each six digit code of the Clasificador Provincial de Actividades carries its own rate (RG 38/2017, arts. 1 and 2; RG 23/2019, Annex I). Selected rates are in Table 1.
2. No separate consumer surcharge. The old 3.4% rate for sales to consumers (Law XXII No. 25, art. 12, 2014 text) was repealed by Decree 2010/2017, art. 11. Instead, returns must separate sales to consumers and to other taxpayers (RG 38/2017, art. 2), because bonuses differ for each.
3. Subsidiary rate. Sales of goods not classified elsewhere pay 4.5% (RG 3/2018, art. 2).
4. Zero rate for bread. Making and selling common bread to consumers: 0% (RG 3/2018, art. 1).
5. Bonuses. RG 3/2018, art. 1 as replaced by RG 13/2025 (Table 2). Bonuses apply only if the advance is paid on time, covers all income of the month and the taxpayer has an electronic fiscal domicile (RG 3/2018, art. 6). Caps are measured on total gross income from all activities and all jurisdictions at 31 December (art. 5). Wrongly computing a bonus is punished as fraud (art. 7).
6. Activity specific bonus. Activity 682099 (real estate services for a fee n.c.p.), taxed at 8%, has a 37.5% bonus (RG 27/2022, title as published by ATM; text not available) (unconfirmed), which brings it to 5%.
7. Check every code online. ATM publishes a "Consulta de actividades y alícuotas de IIBB" tool without fiscal key at sinclavefiscal.atm.misiones.gob.ar. It was not queried for this page; its back end refused automated requests. Treat Table 1 as the published legal baseline and confirm each code before filing.

E. Exemptions (CF art. 158)

The code exempts, among others: national, provincial and municipal governments (not their commercial or industrial bodies); public services rendered by the state as public authority; stock exchanges and markets; individuals' operations in government bonds (not BCRA paper); publishing of books, newspapers and magazines, including their distribution and advertising space; diplomatic missions; mutual associations (except insurance); members of worker cooperatives; non profit entities on dues and events; individuals' interest on savings and fixed term deposits; primary producers on their first sale of farm, forestry, hunting and fishing goods they produced (inc. k); recognised private schools; radio and TV broadcasting (not cable subscriptions); fee splits among professionals; and mortgage loans to individuals for a single family home.

The primary production exemption is mirrored by "Exento" for crop, yerba mate, tea and forestry codes in the classifier (RG 23/2019 Annex I: 012701 yerba mate growing, 012709 tea, 021010 planting, 022010 logging). ATM publishes lists of primary producers ("padrones productores") on its website; how buyers must document the producer's exemption under the collection regimes in force should be checked with ATM (unconfirmed).

F. Registration: local or multilateral

• Before starting. A new taxpayer must register before starting, file a return and pay the minimum tax for the activity; if the year's tax turns out higher, the minimum is a payment on account; if lower, the minimum is final (CF art. 150).
• Form. Registration, changes and cessation as taxpayer and as collection agent use form SR-311, now simplified and filed online with fiscal key level 2 (RG 14/2023 as amended by RG 18/2025, BO 16471).
• Direct (local) taxpayers file monthly advances and an annual return (form SR-320) with ATM (CF arts. 159 and 160; calendar in Table 3).
• Convenio Multilateral taxpayers follow the Comisión Arbitral rules: monthly advances, a coefficient return with the first advance and an annual return with the last payment (CF arts. 159 and 160); forms and payment mechanics are set by the Comisión Arbitral (art. 166); minimum taxes do not apply except on start of activity (art. 165). Misiones is jurisdiction code 914 in SIRCAR.
• Minimum monthly advances for direct taxpayers (Law XXII No. 25, art. 13 as replaced by Decree 2010/2017, art. 10): Monotributo taxpayers pay 3% of one twelfth of the maximum income of the preceding category ("categoría anterior"; 60% of the maximum for the first category); VAT registered taxpayers pay one twentieth of the previous year's total tax. Excluded: those whose actual advances exceed the minimum and those with only zero rated or exempt activities. The DGR must provide a procedure so that annual minimums do not exceed the actual tax (same article) (unconfirmed).
• Change of status. Transfers with economic continuity (mergers, transfers within an economic group, same capital or management) keep the registration and succession of obligations (CF art. 149).

G. Withholding, perception, prepayment and bank collection regimes

First, a warning. ATM's website still shows the full text of RG 44/2018, a single code of all agent regimes (regimes 101 to 212). It was repealed by RG 30/2019 of 26 July 2019 before it came into force, and RG 30/2019 states that the earlier regimes "continue in force": RGs 016/88, 077/90, 092/90, 024/96, 091/90, 05/92, 108/90, 059/90, 043/12, 10/16, 03/93, 10/00, 11/00, 26/00, 29/00, 32/00, 01/14, 20/14, 29/15, 31/12, 12/93, 18/98, 035/02, 73/02, 19/04, 52/04, 01/10, 18/10, 11/11, 32/11 and 25/16 and their amendments. Later, RG 23/2025 (BO 16492, 9 December 2025) repealed RGs 23/00, 19/10, 20/10, 91/90, 29/00, 32/00 and 20/14 from 1 December 2025 and provides that if an operation falls under another regime, the taxpayer is registered ex officio as agent of that regime (arts. 1 and 2). Do not rely on RG 44/2018 text found online.

1. General retention and perception regime for large taxpayers (RG 3/1993). As amended by RG 4/2026 (BO 16527, 2 February 2026; ratified by Ministry Res. 48/2026, BO 16528), from the February 2026 advance:
2. agents of retention on all purchases and agents of perception on sales to Misiones destinations: designated high interest taxpayers and taxpayers whose total bases in the previous year, all activities and all jurisdictions, exceed ARS 1,800,000,000 (US$ 1,150,969) (arts. 2 and 12);
3. taxpayers with 85% or more of sales to consumers, or with non taxable or exempt activities, act as agents only above ARS 2,500,000,000 (US$ 1,598,568), after proving the mix with a CPA certificate; ATM decides within 90 days (new unnumbered article);
4. perception rate 3.31% on the net price; no perception below ARS 14,000 (US$ 8.95) or on sales to consumers (art. 13); no retention below ARS 14,000 and none on financial entities, insurance or utilities (art. 8);
5. retention rates: the rates in the RG 3/1993 text published by ATM date from 1994 and were replaced by RG 37/2013, Annex I, which is not in the sources.
6. Prepayment on goods entering Misiones (RG 56/2007, under Decree 2913/2007). The "introducer" (the sender, or whoever issues the shipping documents) pays a prepayment of the gross income advance when goods enter the province for commercial purposes, at road checkpoints ("Control Fiscal en Ruta"). Rates published by ATM: 4.5% not registered in Misiones; 3.31% registered; 2.85% registered with returns filed on time and payments up to date in the last 12 months. The amount is fully creditable against the monthly advance. A global single payment option replaces payment per shipment: 75% of the tax determined two months earlier, due on the 25th of the month. Non commercial loads are excluded (moves, goods in transit, returns, samples, donations, purchases by consumers); machinery for productive use can be paid by the buyer or excluded with joint liability; successive credit balances justify temporary exclusion (form SF-178). All per ATM's official analysis of RG 56/07 (unconfirmed).
7. Reduced prepayment for industrial suppliers (RG 17/2025). A transitional 1.50% rate in the RG 56/2007 regime for certain Convenio Multilateral industrial taxpayers on the "Padrón de Proveedores de Industria" (RG 30/2025 recitals); RG 30/2025 (BO 16511, 9 January 2026) extended it to 30 April 2026 (art. 1). No later extension was found (unconfirmed).
8. Yerba mate leaving the province (RG 44/2021, BO 15529, 9 December 2021). A prepayment applies to every shipment of yerba mate in any form (green leaf, canchada, milled in bulk, packed, with or without stems, tea bags, soluble, blended) sent to dryers, mills, packers or any person outside Misiones (art. 1). Liable: whoever the code makes taxpayer and who transports by themselves or through third parties (art. 2). Base: invoice value, not below market; if documents are missing, ATM's reference value; if the prepayment is below 80% of the reference value, the difference is paid at the checkpoint (art. 4). Rates: 3.31% registered with ATM, 4.50% not registered (art. 5). VAT may be excluded by registered VAT payers (art. 6). Payment with form SR-341 (art. 7). Exempt primary producers with a valid type "A" certificate and exempt operations are excluded (arts. 3 and 10). Successive credit balances: temporary exclusion under RG 2/2018 (art. 10).
9. Special regime 1 July 2026 to 30 June 2027 (Decree 713/2026, BO 16584 of 4 May 2026; Ministry Res. 329/2026, BO 16585 of 5 May 2026; RG 9/2026, BO 16616 of 19 June 2026).
10. Arts. 4 to 10 of RG 56/2007 (and parts of art. 6) are suspended from 1 July to 31 December 2026, extended to 30 June 2027 (Res. 329/2026, art. 1). RG 44/2021 stays in force except where modified.
11. Taxpayers whose total prepayments under RG 56/2007 and RG 44/2021 in the previous year were ARS 10,000,000 or less (US$ 6,394) are excluded ex officio; they show an informative form SR-341 at checkpoints (arts. 2 and 3; RG 9/2026, art. 4).
12. Taxpayers above ARS 10,000,000 under RG 56/2007 pay through the global payment (75% of the tax determined two months earlier, due the 25th); those under RG 44/2021 keep paying under RG 44/2021 (art. 4).
13. New taxpayers are excluded for their first three months; they must have three months of prior active registration with ARCA to qualify (Res. 329/2026, art. 7; RG 9/2026, arts. 3 and 6).
14. Unregistered persons detected at a checkpoint have 10 calendar days to register; if they do, they are treated as new taxpayers (RG 9/2026, art. 7).
15. Logistics, courier and parcel companies must carry a delivery note plus form SF-174 (Res. 329/2026, art. 12).
16. ATM keeps monthly lists of included, excluded and new taxpayers, notified to the electronic domicile (Res. 329/2026, art. 10; RG 9/2026, art. 2).
17. Bank credits (RG 35/2002). Banks under Law 21.526 withhold on amounts credited to accounts of Misiones taxpayers listed by ATM by the 20th of each month (art. 2). Rate (art. 13): direct taxpayers 2.5% on 70% of each credit; Convenio Multilateral taxpayers, fuel retailers and the provincial electricity company 1% on 70%. Exclusions without formalities include salaries, own account transfers (not cheques), reversals, interest on the account and export proceeds (art. 12). RG 12/2026 (BO 16641, 28 July 2026) added: transfers from an individual's sub account at a CNV registered ALyC to a bank account of the same individual, and credits to foreign currency accounts of individuals (art. 12 inc. aa and bb). Partial or total exclusion is possible for successive credit balances with a CPA certified six month projection (art. 16).
18. SIRCREB. None of the SIRCREB sources reviewed lists Misiones and ATM's calendar shows no SIRCREB category, while it does show SIRCAR, SIRTAC and SIRCUPA. The bank regime appears to be the provincial RG 35/2002 regime (unconfirmed).
19. Cards and payment processors (SIRTAC). Misiones adhered by RG 11/2021. Retention at settlement on all coupons, at rates weighted by the SIRTAC monthly coefficients; tips identified and separable are excluded under DNU 731/2024; amounts collected in foreign currency are converted at Banco de la Nación's seller rate of the previous business day (RG 11/2021, art. 9 as replaced by RG 20/2025, BO 16482, 19 November 2025). Habituality for non registered persons follows ARCA RG 5794/2025 (RG 11/2026, BO 16623, 30 June 2026).
20. Wallets (SIRCUPA). Misiones adhered by RG 31/2022 (recitals of Decree 936/2026). Decree 936/2026 (BO 16604, 2 June 2026) ordered the exclusion, from 1 August 2026, of persons whose monthly credits in wallets and payment service providers do not exceed thresholds set by the Ministry. ATM announced a threshold of ARS 2,184,404.45 (US$ 1,397) from 1 August 2026 and ARS 2,552,387.62 (US$ 1,632) from 1 September 2026, aimed at Monotributo categories A to D, with lists built from ARCA and SIRCUPA agent data (ATM news). The Ministry resolution was not found in the bulletins reviewed (unconfirmed).
21. Other regimes listed in SIRCAR for Misiones (code 914). Retentions: purchases from primary producers by collectors (0); thinning timber (3); provincial public bodies (4); card settlements (6); notaries on real estate (10); freight (11); wholesalers of fiscal interest (13); cargo intermediation (23); mills and drying plants buying canchada yerba (33); trusts (34); court fees (38); agricultural, livestock, forestry and logging services (39). Perceptions: fuel (7); wholesalers (14); pharmacies (22); mere purchase (28); mills, dryers and commission agents (37); sales and services generally (40) (Comisión Arbitral, SIRCAR regime table, version 42, 28 July 2025). Rates for each are not in the sources (unconfirmed).
22. Agent obligations. ATM's calendar lists the monthly informative returns of yerba and tea raw material buyers (forms SF-160 and SF-161, RG 37/06 and RG 45/06) due on the 20th, the prepayment information returns SR-343 and SR-343/A, and SIRCAR agent returns in two groups by CUIT (ATM calendar 2026).

H. Credit balances: offset, refund, exclusion

• Ex officio offset. ATM may offset credit balances against any tax debt, oldest first, and first against surcharges, interest and fines in final resolutions (CF art. 81).
• Refund. ATM must credit or refund overpayments, ex officio or on request, "in a simple and rapid way" (CF art. 83). A taxpayer who amends a return may offset the resulting credit against new returns of the same tax, subject to challenge (art. 83).
• Interest on refunds. Refunds, credits and offsets earn the compensatory rate from the date of the claim; from the payment date if the excess was caused by ATM's own error (CF art. 84).
• Formal refund claim (repetición). Filed with the DGR, decided within 180 days, extendable for evidence and verifications but never by more than 180 days for those steps (CF art. 101). Collection agents claiming refunds must list the taxpayers to be repaid (art. 101).
• Single procedure: form SF-178 (RG 2/2018, in force 1 February 2018). Covers (a) exclusion from withholding, perception, prepayment and minimum advance regimes; (b) reduction of collection rates; (c) refund; (d) offset against other taxes or agent obligations; (e) assignment and transfer of credit balances (art. 1). Online with fiscal key; electronic domicile required; companies attach their last certified balance sheet (arts. 2 and 3). Exclusion or reduction requires no assessed IIBB debts, nothing in court and successive credit balances that will not be consumed in the next fiscal year (art. 4). Bank regime exclusion needs three months of statements and proof of extraordinary deposits (art. 5). Refund requires no overdue debts or unpaid fines and, for credits from returns, VAT books and returns (art. 8). The DGR issues a resolution and the Ministry pays (art. 9). Decision within 180 days; requests for information must be answered within 15 days or the file lapses (arts. 10 to 12). RG 15/2025 amended RG 2/2018; its text was not available (unconfirmed).
• Six month target. Decree 2010/2017, art. 15, instructed the DGR to adopt an automatic refund mechanism for credit balances from withholdings and perceptions within six months of the taxpayer's filing, once all conditions are met. Whether such an automatic mechanism exists today is not shown in the sources (unconfirmed).

I. Industrial promotion and other incentives

• Law VIII No. 59 (formerly Law 4512), regime of promotion of local production. Beneficiaries are establishments that process raw materials of Misiones origin, generators of new production technologies and certain companies (Decree 1129/2012, art. 2). The DGR is the tax authority (art. 33). Benefits include deferral of gross income tax on income from promoted activities: 100% of the invoicing of a new plant; for expansions or modernisation, the proportion that the added capacity or investment bears to the total (art. 36). Applicants need radication and industrial permits and a project file (art. 34). The deferral percentages and terms are in the law, which is not in the sources (unconfirmed).
• Startups (Law VIII No. 120, BO 17 June 2026). Registered startups may obtain exemption or deferral of gross income tax on income from activities in the province "on the terms the Executive establishes" (art. 6). Authority: Ministry of Finance through Silicon Misiones SAPEM and the DGR (art. 7). No implementing decree found (unconfirmed).
• Metalworking (Law VIII No. 121, BO 17 June 2026). Firms in the MetalMisión Registry may obtain exemption or deferral of gross income tax as set by the Ministry through the DGR (art. 6); registration is a condition (art. 7). No implementing rule found (unconfirmed).
• Sheep and goat production (Law VIII No. 117, BO 20 October 2025). Art. 7 refers to exempting stamp tax and gross income tax on activity generated by approved plans; the text in the sources is truncated (unconfirmed).
• RIGI. Misiones adhered to the national large investment regime, Title VII of Law 27.742 (Law VII No. 106, BO 12 September 2025). The provincial tax consequences of adhesion are not detailed in the adhesion law.
• Older bonuses. Decree 1800 (2010) granted a variable bonus of up to 100% on exports and 25% on domestic sales to beef and fish packing plants meeting investment and employment conditions, for ten years; RG 39/2008 granted a 20% bonus to the tea production chain. RG 38/2017, art. 5 cancelled "all general or special rate bonuses" from 2018, so neither should be assumed in force (unconfirmed).
• Puerto Iguazú. The 2014 Ley de Alícuotas text gave a 0% rate to tourism activities in Puerto Iguazú (art. 16); RG 1/2013 had already included those activities in the taxable annex. During the pandemic, Decree 112/2021 granted a 100% bonus to retail and tourism activities of taxpayers located in Puerto Iguazú from the February to the December 2021 advances (art. 1), later complemented by Decree 222/2021 and RG 9/2021. No 2026 equivalent was found (unconfirmed).

J. Small taxpayers

Misiones has no provincial simplified regime replacing the tax for Monotributo taxpayers in the sources reviewed, and no adhesion to a unified national and provincial Monotributo was found (unconfirmed). Monotributo taxpayers are IIBB taxpayers that file with ATM and pay at least the minimum advance in section F (Law XXII No. 25, art. 13). RG 22/1998 only adapted invoicing and bookkeeping and exempted them from acting as perception agents. Their protection in 2026 comes through thresholds: the SIRCUPA exclusion for monthly credits up to ARS 2,552,387.62 (from 1 September 2026) and the reduced fine of ARS 500 for a late monthly return if the previous year's turnover did not exceed the lowest Monotributo category (RG 9/2019, art. 1).

K. Penalties and interest

• Interest is automatic. Late payments accrue interest, fines and sanctions without notice (CF art. 47); interest can only be waived by a formal law of general scope (art. 47).
• Rates from 1 June 2026 (RG 8/2026 of 22 May 2026, BO 16599 of 26 May 2026; ratified by Ministry Res. 433/2026, BO 16614 of 17 June 2026): compensatory interest 3.50% per month (art. 1); payment plans 2.50% per month on balances (art. 2); punitive interest once a court claim is filed 4% per month (arts. 3 and 4). The code caps compensatory interest at twice the overdraft rate of the provincial financial agent bank, and punitive interest may not exceed the compensatory rate by more than half (CF art. 83). For comparison, in 2018 the rate was 3% per month (RG 38/2017, art. 4).
• Formal duties. Fines within minimums and maximums set in the Ley de Alícuotas, raised 20% per repeated breach (CF art. 51). The caps were set at ARS 100 and ARS 50,000 by Decree 2010/2017, art. 12. Specific amounts: RG 9/2019 (Table 4) (unconfirmed).
• Fine and closure. ARS 10,000 to ARS 500,000 and closure of 3 to 10 days for failure to invoice, keep records, document transported goods, register, keep purchase invoices or keep control instruments, when the value exceeds ARS 1,000; minimum and maximum double for a new breach within two years (CF art. 52). Seizure (comiso) of undocumented goods in transit is possible (arts. 53 and 59) and may be replaced by a fine (art. 65).
• Omission. 20% to 200% of the tax omitted; the same for agents who fail to withhold or perceive (CF art. 69).
• Fraud. 2 to 10 times the tax evaded, including agents who keep collected tax after the due date (CF art. 70), with presumptions such as false returns, omitted activities or not registering for over a year after a known inspection (art. 71).
• Voluntary disclosure. The penalty waiver for spontaneous disclosure in the code covers only the real estate tax (CF art. 72). For gross income tax, ATM may waive formal and omission fines for excusable error or minor fault and generally in justified circumstances (art. 74).
• Repeat offenders. Maximum fine if a final sanction was imposed within the previous three years (CF art. 73).
• Criminal law. Sanctions apply without prejudice to the national tax criminal regime; ATM may file a criminal complaint after deciding the reconsideration appeal or with the assessment (CF arts. 48 to 50).
• Appeals. Reconsideration before the DGR (CF art. 86), which suspends payment of the disputed amount (art. 90); appeal to the Cámara Fiscal (arts. 85 and 91 to 96); then the contentious administrative courts (art. 100).

L. Limitation period: ten years in the code, contested

The Misiones code sets ten years for ATM's power to assess and fine, for judicial collection and for refund claims (CF art. 121, T.O. 2025). Since 2 January 2026, Civil and Commercial Code art. 2560, as replaced by Law 27.799, art. 34 (BO 35822), provides that "in matters of taxes established by the provinces, the City of Buenos Aires and the municipalities, the limitation period shall be governed by Law 11.683". Taxpayers can argue that the national rule now caps ATM's period at the Law 11.683 term, while ATM may defend its own code. The sources contain no Misiones court decision on the point. Plan for ten years of records and treat a shorter defence as contested (unconfirmed).

M. Municipal fees, Posadas included

Municipalities in Misiones levy their own fees on commercial activity under their tax ordinances. As an example from the Official Bulletin, Candelaria set from the February 2026 period a single due date on the 20th of each month for the return and payment of its "Tasa por Derecho de Inspección, Registro y Servicio de Contralor", with a 5% discount for payment on time (Municipality of Candelaria, Resolution 05/2026, BO 16542 of 25 February 2026, under Ordinance 21/2016). Posadas: its tax ordinance, rates and due dates were not found in permitted sources and are not stated here (unconfirmed). For the legal limits on municipal fees and the Convenio Multilateral rule for distributing them, see /guide/taxes/municipal-fees/.

N. Consenso Fiscal

• Misiones approved the Consenso Fiscal 2017 by Law XXI No. 67 (cited in Decree 2010/2017 recitals), the Consenso 2019 by Law XXI No. 69 (BO 5 June 2020) and the Consenso Fiscal 2021 by Law XXI No. 71 (BO 9 June 2022), which also authorises the Executive to amend the code, the Ley de Alícuotas and the municipal fiscal responsibility law to comply (art. 3).
• Decree 2010/2017 states that the Consenso produces effects only between the signing parties and creates no rights for third parties (art. 1). Taxpayers therefore cannot rely on the pact directly against the province; they rely on the provincial rules that implement it.
• Table 5 compares Misiones' published rates with the Consenso 2021 caps transcribed in the national overview. Most rates sit at or below the cap; a few activities sit above and need checking.

Step by step

1. Classify the activity

Find the six digit NAES code in the Clasificador Provincial de Actividades (RG 38/2017 and RG 23/2019 annexes) and confirm its current rate in ATM's online lookup. If you sell to both registered taxpayers and consumers, set up your invoicing to separate both flows, because returns must show them separately (RG 38/2017, art. 2) and bonuses differ.

2. Decide local or Convenio Multilateral

If all your activity, including all expenses, is in Misiones, you are a direct taxpayer. If you incur any expense linked to activity in another jurisdiction, or sell online to buyers elsewhere, you fall under the Convenio Multilateral (CM art. 1; RG CA 5/2021 for electronic sales). See the national overview for coefficients.

3. Get a fiscal key and electronic domicile

ATM's services require a fiscal key (registration through ATM's extranet). An electronic fiscal domicile is a condition for bonuses (RG 3/2018, art. 6) and for SF-178 requests (RG 2/2018, art. 3) and missing it is fined ARS 30,000 (RG 9/2019).

4. Register before you start

Direct taxpayers file form SR-311 online with fiscal key level 2 (RG 18/2025) and pay the minimum tax (CF art. 150). Convenio Multilateral taxpayers register or add Misiones (code 914) through the Comisión Arbitral systems. Time and cost: the sources state no processing time and no registration fee (unconfirmed).

5. Check your status in the collection lists

Download from ATM the certificate of your withholding, perception and bank rates, and check whether you are in the "included", "excluded" or "new" lists for road prepayments (Res. 329/2026, art. 10). If you ship goods into Misiones, plan the SR-341 form for each shipment or the global payment; carriers must hold the documents (Res. 329/2026, art. 11).

6. File and pay each month

Direct taxpayers: monthly return and payment on the dates in Table 3, deducting withholdings, perceptions, prepayments and bank, SIRTAC and SIRCUPA collections (CF art. 164). Pay through ATM's channels; large taxpayers may use the Interbanking B2B button (Decree 602/2026). Convenio Multilateral taxpayers file via SIFERE.

7. Apply bonuses correctly

Compute the bonus only if you paid the previous advance on time, declared all income and are under the cap (RG 3/2018, arts. 5 and 6). An unwarranted bonus is treated as fraud (art. 7).

8. File the annual return

Direct taxpayers: form SR-320 by 30 April (2026 for year 2025). Convenio Multilateral: CM05 by 30 June 2026.

9. Monitor credits and ask for exclusion early

If withholdings, perceptions, bank and prepayment collections exceed the tax month after month, file form SF-178 for exclusion or rate reduction (RG 2/2018, arts. 1 and 4) and, for the bank regime, the art. 16 RG 35/2002 request. Allow up to 180 days (RG 2/2018, art. 10).

10. For public contracts

Get the "Alta del Certificado Fiscal para Contratar" (form SR-344, valid 120 days) and, for each payment, the compliance certificate SR-322, now issued online without the administrative fee (RG 8/2010 as amended by RG 14/2025).

Costs and timelines

Table 1. Gross income tax rates by activity (selected NAES codes)

Sources: RG 38/2017 Annex I ("Alícuota DIC 2018") and RG 23/2019 Annex I ("Alícuota desde julio 2019"), both from ATM's website. The classifier uses NAES six digit codes. Check every code in ATM's lookup before filing.

Table 2. Rate bonuses for compliant taxpayers (RG 3/2018 art. 1 as replaced by RG 13/2025, from the July 2025 advance)

RG 13/2025 of 17 July 2025, BO 16406 of 31 July 2025, ratified by Ministry Res. 775/2025. Caps are on the taxpayer's total annual gross income, all activities and jurisdictions (RG 3/2018 art. 5), except where the cap is per operation.

Read from the table image in BO 16406, pages 5 and 6; "none stated" means the cell is blank in the published table. The previous version (RG 5/2024) had caps of ARS 140 million and ARS 240 million (ATM news); ATM described RG 13/2025 as a 50% update. Manufacturing activities (for example yerba milling, 107931) are not in the annexes; only industrial services are (RG 13/2025 Annex II).

Table 3. Deadlines 2026 for direct (local) taxpayers: monthly return and payment

Source: ATM online calendar (embedded data, fetched 26 October 2026). Due dates by last digit of the CUIT.

Other 2026 dates in ATM's calendar:

Table 4. Penalties, interest and key amounts

Note: RG 9/2019 amounts date from February 2019 and the code's own minimum fine of ARS 10,000 in art. 52 may come from a later amendment; whether any of these peso amounts has been updated is not shown in the sources (unconfirmed).

Table 5. Misiones rates against the Consenso Fiscal 2021 caps

Caps as transcribed in the national overview from Law 27.687, Annex.

Table 6. Timeline of Misiones norms (BO = Misiones Official Bulletin)

Worked examples

All inputs in the examples are hypothetical facts chosen for illustration; the rates and rules applied are cited.

Example 1. A yerba mate mill in Misiones, direct taxpayer (September 2026 advance)

Facts. A company mills and packs yerba mate in Oberá (NAES 107931). All its activity and expenses are in Misiones (assumption; any expense in another jurisdiction would make it a Convenio Multilateral taxpayer). In September 2026:

• net sales (without VAT) of packed yerba: ARS 600,000,000 (US$ 383,656), of which ARS 450,000,000 (US$ 287,742) are shipped by road to distributors in other provinces and ARS 150,000,000 (US$ 95,914) are sold to supermarkets in Misiones;
• drying and milling for third party growers (NAES 016149): ARS 20,000,000 (US$ 12,789);
• total gross income in 2025 was well above ARS 210 million, so no bonus applies (RG 3/2018, art. 5; RG 13/2025). In any case manufacturing is not in the bonus annexes;
• bank credits in Misiones accounts during the month: ARS 500,000,000;
• packaging bought from a Misiones supplier that acts as perception agent: ARS 40,000,000;
• its prior year prepayments under RG 44/2021 exceeded ARS 10,000,000, so it is "included" and keeps paying per shipment under RG 44/2021 (Res. 329/2026, arts. 2 and 4 b).

Step 1. Tax for the month.

Exports would not be taxed (CF art. 147 f); none in this month. The sales of milled yerba shipped out of the province are taxed in full in Misiones because the company is a direct taxpayer.

Step 2. Credits for the month.

Step 3. Result. Credits of ARS 24,969,000 against tax of ARS 10,000,000 leave a credit balance of ARS 14,969,000 (US$ 9,572) for one month. If the pattern repeats, the balance would reach about ARS 179,628,000 (US$ 114,859) a year, money that is tied up because the effective prepayment rate on exported shipments (3.31%) is more than twice the 1.5% manufacturing rate, and the bank regime alone (1.75% effective) also exceeds it.

Step 4. What the mill should do.

• File SF-178 for exclusion or reduction under RG 44/2021, art. 10 and RG 2/2018, art. 4 (requirement: successive credit balances not consumable in the next year, no assessed debts) and request bank regime exclusion under RG 35/2002, art. 16. Allow up to 180 days (RG 2/2018, art. 10).
• If both exclusions were granted, credits would fall to the perception of ARS 1,324,000 plus any remaining bank withholding; with the RG 44/2021 prepayments removed but bank withholding unchanged, credits would be ARS 10,074,000 against tax of ARS 10,000,000, still a small excess of ARS 74,000 (US$ 47).
• Watch the purchase side: when it buys canchada yerba it may have to withhold as agent (SIRCAR regime 914 33) and, when it buys green leaf from producers, the producers' first sale is exempt (CF art. 158 k) and must be documented as such.
• Note: if the mill were a Convenio Multilateral taxpayer with sales branches elsewhere, only the Misiones share of its income would be taxed here, and the bank rate would drop to 1% on 70% of credits (RG 35/2002, art. 13 b).

Example 2. An online retailer in Córdoba selling into Misiones (October 2026 advance)

Facts. A home appliances retailer based in Córdoba sells through its own website and a marketplace to consumers throughout Argentina. It is a Convenio Multilateral taxpayer. Under RG CA 5/2021, online sales fall under the last paragraph of CM art. 1, and the seller has nexus in the buyer's jurisdiction when it has a digital presence there (arts. 1 to 3). Income from those sales is attributed to the buyer's domicile (RG CA 5/2021 art. 4, read with CM art. 2 b).

• 2025 total gross income: ARS 2,000,000,000; sales to buyers domiciled in Misiones: ARS 80,000,000;
• 2025 total computable expenses: ARS 1,500,000,000; expenses in Misiones (last mile freight and a returns point): ARS 6,000,000;
• October 2026 total taxable income (without VAT): ARS 180,000,000 (US$ 115,097);
• card and aggregator collections attributed to Misiones in October per SIRTAC statements: ARS 120,000; wallet collections attributed to Misiones per SIRCUPA: ARS 30,000 (both hypothetical amounts read from the taxpayer's statements);
• 2025 total income above ARS 360 million, so no retail bonus (RG 13/2025, Annex V includes 479101, cap ARS 360 million).

Step 1. Misiones coefficient (CM art. 2).

• Income share: 80,000,000 / 2,000,000,000 = 0.0400.
• Expense share: 6,000,000 / 1,500,000,000 = 0.0040.
• Unified coefficient: 50% x 0.0400 + 50% x 0.0040 = 0.0220.

Step 2. Tax for Misiones.

Due date: October 2026 advance, 17 to 20 November 2026 by CUIT group (RG CA 20/2025 as modified by RG CA 11/2026; see the national overview).

Step 3. If the retailer also ships stock by truck to a reseller in Posadas (B2B). The goods enter Misiones for trade, so RG 56/2007 applies unless the retailer is in the excluded list. On a shipment invoiced at ARS 5,000,000:

From 1 July 2026, if the retailer's total prepayments in 2025 were up to ARS 10,000,000 it is excluded and only shows an informative SR-341; otherwise it uses the monthly global payment (Res. 329/2026, arts. 2 and 4). If its parcel carrier delivers to Misiones consumers, the carrier must carry the delivery note and form SF-174 (art. 12); purchases by consumers are outside the prepayment (ATM analysis of RG 56/07). The prepayment is credited in the Misiones line of the CM return.

Step 4. The trap of not registering. A seller that does not add Misiones to its CM registration still has nexus through digital presence (RG CA 5/2021, art. 3; CF art. 145 h). It would suffer SIRTAC and SIRCUPA collections it cannot easily recover, the 4.5% unregistered prepayment on any truck shipment and, on audit, the Misiones tax plus interest at 3.5% per month and an omission fine of 20% to 200% (CF art. 69; RG 8/2026).

Practical traps

• The online RG 44/2018 is dead law. ATM still hosts its text and annexes; it was repealed by RG 30/2019 before taking effect. Use RG 3/93, 35/02, 56/07, 44/21 and the other listed regimes.
• No "Ley Impositiva". Searching for a Misiones "Ley Impositiva 2026" leads nowhere; rates are in Law XXII No. 25 and in DGR resolutions, under the budget law's delegation.
• The prepayment exceeds the tax for low rate industries. 3.31% or 4.5% on shipments versus 1.5% on manufacturing builds credits fast (Example 1). File SF-178 before the balance becomes large.
• Bank withholding exceeds the tax too. For direct taxpayers it is 1.75% of credits (RG 35/2002, art. 13 a), above the 1.5% manufacturing rate, and it applies to all credits, including loan disbursements from other banks and customer deposits that are not income.
• Bonuses are lost for one late payment. Each advance must be on time and complete (RG 3/2018, art. 6); a wrong bonus is treated as fraud (art. 7).
• Bonus caps count all jurisdictions. A Misiones SME with a branch in Corrientes adds both to test the ARS 210 or 360 million cap (RG 3/2018, art. 5).
• Mere purchase. Buying yerba, tea, timber or other Misiones products to process or sell outside the province is taxable (CF art. 145 b). For Convenio Multilateral buyers, because Misiones exempts the producer's first sale, 50% of the purchase price is attributed first to Misiones (CM art. 13, third paragraph), and perception regime 914 28 applies.
• Exports are excluded, not exempt. Exports of goods and services used abroad are outside the tax (CF art. 147 f and g), but mining and hydrocarbon exports and ancillary services are not.
• Ten years of exposure. The code's ten year limitation (CF art. 121) is under pressure from Law 27.799, but do not assume a five year cut off until courts confirm it.
• The repetición clock. ATM has 180 days to decide (CF art. 101); if it does not, the taxpayer may treat the claim as rejected and appeal to the Cámara Fiscal (CF art. 102).
• Carriers must hold the papers. At road checkpoints, missing SR-341, delivery notes or SF-174 can trigger fines, closure and seizure (CF arts. 52, 53 and 59; Res. 329/2026, art. 14).
• Agent thresholds moved in 2026. Companies between the old and the new RG 3/93 thresholds may have stopped being agents from February 2026; check before applying or failing to apply perceptions (RG 4/2026).
• Tips through cards are not income. Make sure tips are separated in the payment so SIRTAC does not withhold on them (RG 20/2025).

Recent changes

• 18 July 2025. New consolidated tax code, T.O. 2025 (RG 11/2025, Supplement BO 16397).
• July 2025 advance. Bonus caps raised by 50% (RG 13/2025, BO 16406; Ministry Res. 775/2025).
• July 2025. Compliance certificate and public contract certificate simplified, administrative fee removed (RG 14/2025).
• 12 September 2025. Adhesion to RIGI (Law VII No. 106).
• November 2025. Registration form SR-311 simplified (RG 18/2025); SIRTAC tips and foreign currency rule (RG 20/2025).
• 1 December 2025. Seven old information and collection regimes repealed (RG 23/2025).
• 1 January 2026. Digest consolidation in force (Law IV No. 104); 2026 budget with tax powers (Law VII No. 107).
• 2 January 2026. National Law 27.799 places provincial tax limitation under Law 11.683 (CCyC art. 2560).
• February 2026 advance. RG 3/93 agent thresholds ARS 1,800 million and ARS 2,500 million, perception 3.31%, minimum ARS 14,000 (RG 4/2026).
• April 2026. Interbanking B2B payment for large taxpayers (Decree 602/2026).
• 30 April 2026. End of the extended 1.5% industrial prepayment (RG 30/2025) unless extended (unconfirmed).
• 1 June 2026. Interest 3.5% per month, plans 2.5%, punitive 4% (RG 8/2026).
• 17 June 2026. Startups and MetalMisión laws with IIBB exemption or deferral powers (Laws VIII No. 120 and 121).
• 1 July 2026. Special prepayment regime: small payers excluded, global payment for the rest, new taxpayers three months free (Decree 713/2026; Res. 329/2026; RG 9/2026).
• July 2026. Bank regime exclusions for ALyC transfers and individuals' foreign currency accounts (RG 12/2026).
• 1 August 2026. SIRCUPA exclusion for small monthly wallet credits (Decree 936/2026; threshold updated 1 September 2026).

Pending changes

• Implementing rules for Laws VIII No. 120 and 121 (startups and metalworking): the exemption or deferral is not operative until the Executive or the Ministry sets terms (unconfirmed).
• Extension of the special prepayment regime beyond 30 June 2027 and update of the ARS 10,000,000 threshold for 2027, which Res. 329/2026, art. 1 says will be "updated in due course".
• 2027 budget law. Each budget renews the Executive's tax powers; the 2027 bill was not reviewed (unconfirmed).
• A new consolidated Ley de Alícuotas. Decree 2010/2017, art. 16 instructed a consolidated text of both laws; only the code's T.O. 2025 has appeared.
• Limitation period. Court interpretation of Law 27.799 for Misiones taxes.
• RG 17/2025 industrial rate after 30 April 2026 (unconfirmed).

FAQ

1. Is there a Ley Impositiva 2026 in Misiones? No. Misiones uses a permanent rates law, Law XXII No. 25, and DGR resolutions that set the rate per NAES code (Decree 2010/2017, art. 14; RG 38/2017; RG 23/2019). The 2026 budget, Law VII No. 107, art. 16, gives the Executive power to change rates and regimes during the year.

2. Is ATM the same as the DGR? Yes for practical purposes. Norms of 2025 and 2026 refer to the "Agencia Tributaria Misiones" and to the "Dirección General de Rentas (ATM)" (Decree 602/2026, art. 1; RG 13/2025 recitals). The code still uses "Dirección".

3. What rate does a yerba mate mill pay? 1.5% for milling (107931) and processing (107939) under RG 23/2019, Annex I; 5% on drying or milling for third parties (016149). Growing yerba is exempt on the producer's first sale (CF art. 158 k). Confirm the current code rate online (unconfirmed).

4. My company is in Buenos Aires and sends trucks to clients in Posadas. What do I pay? A prepayment at the provincial checkpoint under RG 56/2007: 4.5% if not registered in Misiones, 3.31% if registered, 2.85% if registered and compliant (ATM analysis). From 1 July 2026 you are excluded if your prior year prepayments were up to ARS 10,000,000; otherwise you pay a monthly global amount (Res. 329/2026). The prepayment is credited against your Misiones tax, so registering in the Convenio Multilateral is usually cheaper than paying the 4.5% unregistered rate.

5. Does Misiones take part in SIRCREB? Not according to the sources reviewed. Banks withhold under the provincial RG 35/2002 regime: direct taxpayers 2.5% on 70% of credits, Convenio Multilateral taxpayers 1% on 70% (art. 13) (unconfirmed). Cards go through SIRTAC and wallets through SIRCUPA.

6. How do I get back an accumulated credit balance? File form SF-178 online (RG 2/2018) for exclusion from the regime that causes it, reduction of the collection rate, refund, offset or assignment. ATM must decide within 180 days of a complete file (art. 10). Refunds earn interest from the date of the claim (CF art. 84).

7. What interest does ATM charge on late payments? 3.5% per month from 1 June 2026; 2.5% per month inside payment plans; 4% per month punitive once in court (RG 8/2026).

8. Can I claim the Consenso Fiscal against a higher Misiones rate? Not directly: Decree 2010/2017, art. 1 says the pact creates no rights for third parties. Most Misiones rates are at or under the Consenso 2021 caps (Table 5); a few, like hourly lodging at 11%, deserve review with counsel.

9. Are there tax incentives for new factories? Law VIII No. 59 allows deferral of gross income tax for new plants (100% of invoicing from promoted activities) and for expansions in proportion to the added capacity (Decree 1129/2012, art. 36). Startups and metalworking firms may get exemption or deferral once implementing rules are issued (Laws VIII No. 120 and 121).

10. Does a Monotributo taxpayer in Posadas pay gross income tax? Yes. There is no provincial simplified regime in the sources; Monotributo taxpayers file with ATM and pay at least the minimum advance (Law XXII No. 25, art. 13). Wallet withholdings stop for monthly credits up to ARS 2,552,387.62 from September 2026 (ATM news; Decree 936/2026). Posadas municipal fees are separate and were not verified (unconfirmed).

11. How long can ATM go back? The code says ten years (CF art. 121). Since 2 January 2026 the Civil and Commercial Code refers provincial tax limitation to Law 11.683 (Law 27.799, art. 34). Which prevails for Misiones is contested.

12. Do online sellers from other provinces need to register in Misiones? If they sell to Misiones buyers with a digital presence there, they have nexus for the Convenio Multilateral (RG CA 5/2021, arts. 2 and 3) and Misiones taxes digital activity with effects in the province (CF art. 145 h). Registering avoids unrecoverable collections and penalties.

Primary sources

• Código Fiscal, Law XXII No. 35, T.O. RG DGR 11/2025, in Digest Supplement BO 16505 (30 Dec 2025), Annex B of Law IV No. 104
• Same code as published by ATM
• Law IV No. 104 (Digest consolidation), SAIJ
• Law VII No. 107 (2026 budget) and Law VII No. 106 (RIGI adhesion), in the Digest Supplement above; Law VII No. 106 on SAIJ
• Ley de Alícuotas, Law XXII No. 25, consolidated text, Supplement BO 13638 (17 Jan 2014)
• Code and rates law, 2012 digest texts, SAIJ
• Decree 2010/2017 (Consenso Fiscal implementation), SAIJ
• Law XXI No. 69 (Consenso 2019), SAIJ
• Law XXI No. 71 (Consenso 2021), SAIJ
• Law VIII No. 120 (startups)
• Law VIII No. 121 (MetalMisión)
• Law VIII No. 117 (sheep and goats)
• Decree 1129/2012 (rules of Law VIII No. 59)
• Decree 602/2026 (Interbanking B2B)
• Decrees 112/2021 and 222/2021 (Puerto Iguazú bonus)
• Official Bulletin issues (Boletín Oficial de la Provincia de Misiones),
• RG 38/2017 and Annex I classifier with rates
• RG 23/2019 Annex I (rates from July 2019)
• RG 3/2018 (bonuses, bread, subsidiary rate)
• RG 13/2025 and annexes
• RG 27/2022 (682099 bonus)
• RG 2/2018 (form SF-178)
• RG 30/2019 (repeal of RG 44/2018)
• RG 44/2018 (repealed, for reference only)
• RG 3/1993 (retention and perception)
• RG 35/2002 (bank withholding)
• Analysis of RG 56/2007 (road prepayment)
• RG 9/2019 (formal duty fines)
• RG 22/1998 (Monotributo invoicing)
• RG 24/2012, RG 1/2013, RG 37/2013 (rate history)
• RG 39/2008 (tea chain bonus) and Decree 1800 (meat and fish packers)
• ATM news: SIRCUPA exclusion
• ATM calendar 2026
• ATM gross income page and agent list
• Convenio Multilateral, arts. 1, 2 and 13 (file in the guide's shared sources); Comisión Arbitral RG CA 5/2021 (electronic commerce) and RG CA 14/2017; RG CA 20/2025 and RG CA 11/20
• Comisión Arbitral SIRCAR regime table, version 42 (28 July 2025)
• Law 27.799 (BO 35822, 2 January 2026), art. 34 replacing CCyC art. 2560

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