Gross income tax in Santa Cruz Province

Key rules

A. The legal architecture in 2026

1. Code. The CF is Law 3486. The ASIP describes it as in force since October 2016, replacing Law 3251 (in force April 2012 to September 2016). Gross income tax is Title II of Book II (arts. 163 to 206 ter). Amendments flagged in the consolidated text include Laws 3504, 3597 and 3761 (BO 25 November 2021), which rewrote the simplified regime chapter. The latest is Law 3934, sanctioned 12 June 2025, promulgated by Decree 619/2025 and published in BO 6015 on 12 August 2025, which added the free zone non taxation (art. 167(g) and (h)).
2. Tariff law. The LI is Law 3485. The ASIP lists Law 3485 with its annexes as the version in force from October 2016 to November 2021 and then publishes a consolidated "Ley Impositiva Vigente" (PDF titled "LEY-IMPOSITIVA-3485 (modificada)", file dated December 2021) that reflects amendments by Laws 3596, 3759 and 3760 (BO 25 November 2021). The ASIP's 2025 and 2026 resolutions cite "Ley Impositiva Nº 3.485 y sus modificatorias" (RG ASIP 038/2025, 052/2025, 007/2026). Santa Cruz therefore works with a permanent tariff law, updated by amendment and by ASIP resolutions where the LI delegates (minimums, LI art. 4; simplified regime amounts, LI art. 10; administrative fees, LI art. 16).
3. Agency. The ASIP (Law 3470) administers the tax, designates agents (CF art. 169), sets due dates (CF art. 194) and issues general resolutions (CF arts. 10 and 12, cited in each RG).
4. CM. Where a taxpayer operates in two or more jurisdictions the CM applies and prevails (CF art. 172; CF art. 194 last paragraph). Santa Cruz approved Comisión Plenaria resolutions 15/2024 and 23/2024 by Law 3964 (BO 11 December 2025), effective once the Comisión Arbitral verifies approval by all jurisdictions (Law 3964 art. 2). CP 15/2024 sets at least four Plenaria meetings a year (CM art. 18) and rewrites the cooperation clause (CM art. 31) (text transcribed in Río Negro Law 5765, used here only as a copy of the CP resolution) (unconfirmed).

B. Taxable event and what is outside the tax

• Taxable event. The habitual exercise, for consideration and for profit or not, of trade, industry, professions, trades, business, leases of goods, works and services or any other activity in Santa Cruz, whatever the nature of the person and the place, including ports, free zones, airports and public property (CF art. 163). Habituality depends on the nature of the activity and is not lost by intermittent exercise (CF art. 164).
• Expressly taxed (CF art. 165): liberal professions (by exercise, not by mere registration); the mere purchase of agricultural, forestry, "frutos del país" and minerals to industrialise or sell outside the province; subdivision, sale and lease of real estate (with exceptions for one family dwelling under the LI threshold and sales more than two years after deed, unless the seller is a company or a trust); mining, agricultural, livestock, forestry and fishing exploitations; goods brought into the province by any means; intermediation; money lending; and free cession of real estate used in a business.
• Not taxed (CF art. 167): employment income; public office; international transport by foreign companies under a double tax treaty with reciprocity; exports, defined as sales of goods abroad under customs mechanisms, but not the connected transport, loading, storage and similar services; directors' fees (but not syndics' fees); pensions; and, since Law 3934, (g) income of persons established in the Zonas Francas Santacruceñas from activities effectively carried out there, and (h) income from bringing goods from the general or special customs territory into those zones and from leases and services effectively performed in the zones with persons established there.
• Free zone procedure. RG ASIP 124/2025 (BO 4 September 2025) regulates the recognition. The ASIP page lists the requirements: signed application form, the free zone user or concessionaire certificate issued by the zone's Comité de Vigilancia (for (g)), ASIP registration and domicile, a current Certificado de Cumplimiento Fiscal, the lease with the user or concessionaire or the contract and invoices for services to zone users (for (h)), and proof of payment of the ASIP administrative fee. Applications go by email to the address published on the ASIP site.

C. Taxpayers, agents and state suppliers

• Taxpayers are the persons listed in CF art. 16 who earn taxable income, "especially" those linked to marketing goods produced or extracted in the province (CF art. 168).
• The ASIP may designate as collection, withholding, perception or information agents any person or entity, including national, provincial and municipal state bodies and companies (CF art. 169).
• Two or more activities with different codes must be split in the return; if not, the highest rate or minimum applies to everything (CF art. 171).
• State suppliers. Persons in the provincial suppliers registry must register like any taxpayer, and the provincial treasury, ministries, municipalities and comisiones de fomento may not pay orders, works certificates or other credits unless the supplier shows an ASIP certificate of no debt (CF art. 173). In practice the ASIP issues a Certificado de Cumplimiento Fiscal (RG ASIP 061/2019, 093/2019; Disp. ASIP 206/2024) (unconfirmed).
• Cessation. Tax up to the date of cessation must be filed and paid within 15 days; transfers with economic continuity (mergers, same economic group, same capital or management, same trade name at the same address) carry the obligations over (CF art. 170).

D. Tax base

• General rule: gross income accrued in the fiscal period (CF art. 174). Persons not required to keep commercial books may use cash received (CF art. 187, penultimate paragraph).
• Accrual (CF art. 187): sale of goods at invoice, delivery or full payment, whichever is first; works on third party property at acceptance of the certificate, collection or invoice; services when completed or invoiced; utilities and telecoms when payment falls due; leases when rent falls due or is collected; advance payments when received.
• Not part of the base (CF art. 188): VAT debit, excise and fuel taxes for registered taxpayers of those taxes; return of capital in loans; reimbursed expenses of intermediaries; state subsidies; export refunds; sales of fixed assets (bienes de uso).
• Deductions (CF art. 189): discounts and returns, bad debts on the accrual method (with listed indicators such as bankruptcy or start of collection proceedings), returned goods.
• Special bases: financial entities (sum of income accounts with no deductions, art. 175), insurers (art. 179), intermediaries (income less amounts transferred to principals, art. 181), loans by non financial lenders (interest, with a deemed rate equal to the Banco Santa Cruz rate if lower or not stated, art. 182), used goods taken in trade (margin, minimum 10%, art. 186), leasing (art. 190), and margin based bases for lottery, tobacco, foreign exchange and grain dealers, optional (art. 191).
• No other deductions than those in the code; an activity not listed in the CF or LI is not untaxed, it pays the general rate (CF art. 196).

E. Rates: how the tariff law is built

• Annex I lists activities by "Código AFIP CIIU" with a rate for each (LI art. 5; CF art. 199 adopts the CIIU nomenclator used by AFIP/ARCA). The six digit codes in Annex I are those of the ARCA activity nomenclator (for example 551022 for hotels with restaurant, 072910 for extraction of precious metals). some secondary summaries refers to "NAES"; the Santa Cruz law speaks of the AFIP CIIU codes and does not use the word NAES (unconfirmed).
• Any activity not in Annex I pays 3% (LI art. 5, second paragraph).
• Minimum monthly tax only for two activities: hourly accommodation (code 551010) ARS 3,500 and dance halls and nightclubs (code 939030) ARS 6,000 (LI art. 7). The ASIP may modify minimums and fixed amounts (LI art. 4) (unconfirmed).
• Residential rental threshold: rent from one unit by an individual owner is outside the tax up to ARS 40,000 a month or ARS 480,000 a year (LI art. 8, as amended by Law 3759, BO 25 November 2021; CF art. 165(c)(1)). The amount has not been updated in the consolidated text and is very low in 2026 prices (ARS 40,000 is US$ 25.58) (unconfirmed).
• LI art. 6 (former surcharges or reductions) is repealed by Law 3596. No SME rate reduction and no size surcharge appears in the consolidated LI.

F. Exemptions that matter for business

CF art. 192 exempts, among others: the national, provincial and municipal state (not when they carry on trade or industry); stock exchanges and securities markets; operations on public debt securities (not the brokers' income); publishing of books, newspapers and magazines, including advertising space in them; diplomatic missions; monotributistas sociales; non profit entities whose income goes only to their purpose (but not for agricultural, mining, banking or fuel activities, or health services intermediation); interest on bank deposits; recognised private schools; work cooperatives; open radio and TV broadcasters; income from electricity works awarded under Law 15.336 (only for the awardees, with ASIP recognition); and social health insurers on compulsory contributions.

Exemptions that require recognition are processed with ASIP forms (the ASIP site offers separate procedures for "exclusión por pacto fiscal" and "exclusión por código fiscal"; Disp. SIP 199/2012 regulates recognition).

G. Local or multilateral

• Local (direct) taxpayer: activity only in Santa Cruz. Monthly return through the Declaración Impositiva Unificada system (DIU ISIB) in ARCA's "Mis Aplicaciones Web", payment by VEP (ASIP page "Contribuyentes Locales").
• CM taxpayer: activity in two or more jurisdictions, filing through SIFERE with the CM due dates (CF art. 194; RG ASIP 194/2025 point A.1). Who must use the CM and how income is split is explained in the national overview.
• Registration of local taxpayers is done in the RUT (Padrón Federal) through ARCA's "Sistema Registral" with clave fiscal level 3 or higher; the RUT handles registration, changes, cessation and the unified registration certificate (RG ASIP 177/2021, ASIP page "Contribuyentes Locales"). Taxpayers who had to their migrated data and did not do so within 90 days of the RUT's implementation face formal penalties (same page, citing RG 177/2021).
• Ex officio registration and deregistration exist (Disp. SIP 159/2014) (unconfirmed).

H. Withholding, perception and collection regimes

The ASIP runs several overlapping regimes. All amounts withheld or perceived are payments on account of the month in which they were suffered, and any excess can be carried to later months even beyond the fiscal year (CF art. 197; RG ASIP 212/2022 Annex art. 10; RG ASIP 021/2020 art. 9; RG ASIP 066/2025 art. 10).

1. General withholding regime (RG ASIP 010/2016, in force 1 September 2016, which repealed Disps. 719/SRT/99, 218/SIP/2010, 088/SIP/2011, 205/SIP/2011, 036/SIP/2012 and 192/SIP/2012, art. 34). Agents are those listed in Annex I and later designations (art. 2; art. 30). The list includes banks, airlines, insurers, utilities, provincial ministries and hospitals, municipalities (including El Calafate, El Chaltén and Río Gallegos) and many mining and oil companies and contractors. Base: amount paid less VAT if itemised (art. 8). Rate: 3% for local taxpayers; 3% on 50% of the base for CM taxpayers; 3% on the full base if a CM taxpayer cannot prove registration (art. 9). Withholding at each payment (art. 10), with a certificate (art. 11). Not subject: exempt or untaxed persons with proof, holders of an ASIP non withholding certificate, and travel agencies on air ticket commissions (art. 5).
2. Card settlement regime (RG ASIP 010/2016 arts. 12 to 15): financial entities settling card sales withhold 1.5% on the net amount paid to the merchant. How this regime coexists with SIRTAC after Santa Cruz joined SIRTAC in 2020 is not stated in the sources.
3. General perception regime (RG ASIP 010/2016 arts. 16 to 25): designated agents perceive 1.5% on the invoice amount less VAT, only from customers registered for VAT and not exempt (arts. 18, 22, 23). New perception agents keep being designated, for example 16 meat, food and retail businesses by Disp. ASIP 179/2025 (BO 12 June 2025, acting from 1 August 2025, filing through SIRCAR). Territorial link: agents act only when the goods are delivered or used, transformed or sold in Santa Cruz, or the service or work is performed there (RG ASIP 044/2019 art. 1).
4. SIRCIP (RG ASIP 066/2025, BO 22 May 2025): adhesion to the Comisión Arbitral's perception system (RG CA 9/2025). Rate per padrón; 2% for customers not in the padrón (except final consumers) on sales from a Santa Cruz establishment; 1% "for lack of registration in Santa Cruz" for customers registered elsewhere without a Santa Cruz jurisdiction (arts. 4 and 5). No perception on fixed assets or inputs to make them (art. 7). Current RG 010/2016 perception agents migrate automatically (art. 13). It applies only once the Comisión Arbitral declares SIRCIP operational (art. 14) (unconfirmed).
5. Payment platforms (RG ASIP 021/2020, from 1 April 2020): payment processors and aggregators withhold on the full amount paid, at a padrón rate from 0% (A) to 3% (J); sellers not in the padrón with more than 5 operations and more than ARS 12,500 a month with Santa Cruz buyers pay 3% (arts. 2 and 6). Where card or bank regimes also apply, only those apply (art. 11).
6. SIRCREB, bank collections (RG ASIP 212/2022, in force 1 October 2022, replacing RG 368/2018). Banks with a branch in Santa Cruz collect from listed local and CM taxpayers on credits in peso and foreign currency accounts (Annex arts. 1 to 4), at a general 1.5% or at a padrón letter from A (0.01%) to Z (5%) (art. 8). A single deduction applies for CM taxpayers whatever their jurisdictions (art. 18). Excluded credits include salaries, transfers between own accounts, export proceeds, transfers from abroad, capital contributions to companies, credits in US dollar accounts, tax refunds, fixed term deposit and FCI redemptions and credits from SIRTAC card settlements (art. 6, items 1 to 30; item 20 widened to fiduciary contributions by RG ASIP 064/2024). Taxpayers fully exempt, at 0% or exclusively exporting can ask to be left out (art. 5). Taxpayers in "Riesgo Fiscal" (for example six or more missing returns in 12 months, paying less than 50% of declared tax, unlocated, with lapsed plans or with debts) may be set at the highest rate (arts. 13 and 14).
7. SIRTAC, card acquirers (RG ASIP 092/2020 as amended by RG ASIP 142/2024, 043/2025, 100/2025 and 148/2026). Rates are assigned by padrón letter from A (0%) to Z (5%) under the Comisión Arbitral's common rules (RG CA 2/2019 Annex). Tips identified and separable are not subject to withholding (RG ASIP 043/2025, BO 6 May 2025). Foreign currency collections are paid in pesos at the BNA selling rate of the previous business day (RG ASIP 100/2025, BO 31 July 2025). Unregistered sellers become subject when their operations are habitual: since 6 October 2026, at least 10 operations and ARS 750,000 (US$ 479.57) (RG ASIP 148/2026; previously 10 operations and ARS 200,000 under RG ASIP 142/2024). The rate the ASIP applies to unregistered sellers is in RG ASIP 092/2020, which was not available as text (unconfirmed).
8. SIRCUPA, payment accounts (RG ASIP 139/2022 and 204/2022, cited in RG ASIP 194/2025).
9. Customs perceptions. The Comisión Arbitral's SIRCAR table lists for Santa Cruz (jurisdiction 920) five regimes: general withholding for direct taxpayers, general withholding for CM taxpayers, special withholding for CM taxpayers, the 2020 mobile payments regime and general perception. No customs (SIRPEI) regime appears for Santa Cruz in that table (SIRCAR regimes table, version 42, July 2025) (unconfirmed).

I. Credit balances: carry forward, offset, exclusion, refund

• Carry forward. Excess withholdings and collections can be used in later months even beyond the fiscal year (RG ASIP 212/2022 Annex art. 10; CF art. 197).
• Offset (compensación). The ASIP may offset credits from payments made by error, in excess or without cause against debts of the same nature, oldest first, and may authorise offsets between different taxes (CF arts. 67 and 68). Disp. SIP 171/2012 (BO 16 October 2012) lets taxpayers offset credit balances shown in non prescribed returns against other provincial taxes; the request needs all returns filed and payments up to date or in a plan (art. 4), takes effect when approved (art. 6) and is then entered as "other debits" in the next return (art. 7). Today the request is made in the SIT system (Trámites con Clave Fiscal > Solicitud de compensación de saldos), signed and emailed with proof of the administrative fee (ASIP guide).
• Exclusion from SIRCREB. After six consecutive returns with credit balances caused by the regime, the taxpayer can ask the ASIP to be excluded; all returns must be filed and no tax debt may be outstanding (RG ASIP 212/2022 Annex art. 11). The SIT offers an online exclusion request (ASIP manual "Trámites con clave fiscal (exclusión)").
• Non withholding or non perception certificate. Requested through the SIT (the ASIP procedure for a certificate of non withholding or non perception); holders are not subject to RG 010/2016 withholding or perception (arts. 5(c) and 19). The criteria for granting it are not in the sources (unconfirmed).
• Wrong bank collections. First ask the bank to reverse; if it refuses, file a refund request with the ASIP with the form and proof of the nature of the funds; the ASIP may audit and processes the refund through the SIRCREB committee (RG ASIP 212/2022 Annex art. 12). The older Disp. SIP 098/2013 created forms F. 20/002 and F. 20/003 for SIRCREB refunds and offsets (unconfirmed).
• Repetition. For payments that were undue, by error or under a wrong application of the rules (CF art. 86). The ASIP must audit the return and may offset; it must decide within 90 days, and silence allows a hierarchical appeal to the Ministry of Economy (CF arts. 87 and 88). Reconsideration or repetition plus the hierarchical appeal are prerequisites for suing before the Tribunal Superior (CF art. 89).
• Time limit. Repetition and offset requests prescribe in 5 years, counted from 1 January after each payment (CF arts. 138(d) and 139); filing the claim interrupts it (CF art. 144).
• Not usable in the 2026 regularisation plan. Credit balances cannot be applied to debts included in the RG ASIP 091/2026 plan (art. 10).

J. Industrial promotion, free zones and other incentives

• Law 3092 (industrial promotion), as amended by Law 3519 and by Law 4011 (sanctioned 11 June 2026, promulgated by Decree 648/2026, BO 6134 of 16 July 2026). Priority sectors now include agriculture, livestock, forestry, mining, hydrocarbons, energy, fishing, tourism, construction, knowledge industries and customer services (Law 3092 art. 3 as amended). Benefits (art. 7 as amended) include exemption from existing or future provincial taxes for up to 10 years (outside industrial parks) or 15 years (inside them), counted from the first production or sale, total or staggered; subsidies of up to 25% (50% in parks) of electricity, water and sewage costs; refund of employer contributions for one year for new Santa Cruz hires; subsidised credit through the Fondo de Incentivo Industrial; transferable tax credit certificates usable with local suppliers registered in the RUPAE; and 30 years of fiscal stability after the exemptions end. Beneficiaries need a branch or operating base in the province; foreign investors must constitute a legal domicile in the province (art. 9). The evaluation committee meets monthly and the procedure must not exceed 60 calendar days from a complete filing (art. 16). A canon of 0.05 "modules" a month per hectare granted for mining exploration and exploitation funds the Fondo de Fortalecimiento Tecnológico Productivo, a module being the price of a litre of diesel at the Automóvil Club Argentino station in Río Gallegos (art. 13).
• Regulation. Decree 1065/2026 of 19 October 2026 (published in the synthesised decrees section on 23 October 2026, EE 6169) approves the regulation of Law 3092 in its ordered text with Laws 3519 and 4011 and repeals Decree 682/2017 (unconfirmed).
• How the ASIP applies the exemption (Disp. SIP 182/2014, still listed by the ASIP): the exemption is objective, temporary and conditional, needs express recognition, covers only the approved project and not the company's other activities, and starts for gross income tax on the first day of the month after the certified first production (arts. 1, 6). Returns must split exempt and taxed income (art. 3). For CM taxpayers, the exemption covers sales of products made in the Santa Cruz plant, up to the base attributed to Santa Cruz; any excess base is taxed (art. 4). Changes must be reported within 15 days (art. 8). Whether Disp. 182/2014 will be replaced after Decree 1065/2026 is open (unconfirmed).
• Free zones: see section B (CF art. 167(g) and (h); RG ASIP 124/2025).
• Renewable energy. The ASIP lists RG ASIP 074/2016 "Exención Ley 26.190" (unconfirmed).
• Tourism. Decree 1460/2020 exempted tourism businesses (listed codes, including hotels 551021 to 551090, restaurants, travel agencies and tour guides registered in the RPAT) only for January, February and March 2021, regulated by RG ASIP 002/2021. It has expired and is mentioned only because it still appears on the ASIP site.
• "Patagonia incentives." No provincial gross income tax incentive specific to Patagonia, beyond those above, was found in the ASIP or BO sources. National Patagonian regimes (for example payroll contribution reductions or the special customs area) are outside this page (unconfirmed).

K. Simplified regime for small taxpayers

• Who. Compulsory for local taxpayers who are national monotributistas with fiscal domicile in Santa Cruz; CM taxpayers are excluded (CF arts. 200 and 201; ASIP page "Monotributo Unificado"). In force since 1 June 2022, collected jointly by ARCA (RG Conjunta AFIP 5196/2022, BO of the Nation 26 May 2022).
• Category follows the national Monotributo category (CF art. 202). The fixed amount must be paid even with no activity and cannot be split (CF art. 203; LI art. 9).
• Amounts are updated by ASIP resolution in the same proportion as the national categories (LI art. 10). From the February 2026 period: see Table 4 (RG ASIP 007/2026 of 16 January 2026, BO 22 January 2026). The ASIP page still showed these as current; an update for the second half of 2026 was not found (unconfirmed).
• Payment with the national Monotributo, due on the 20th of each month, by VEP, direct debit, card or other ARCA means; paying through ARCA's CCMA only pays the national component (ASIP page).
• Exclusion from the national Monotributo triggers exclusion from the provincial regime; re entry is barred for three years (CF arts. 203 bis and 206). The ASIP can recategorise or exclude when the category does not reflect reality (art. 204). Simplified regime taxpayers are outside withholding and perception regimes (art. 205; RG ASIP 066/2025 art. 6(3)), but a company wrongly in the regime is a "Riesgo Fiscal" case for SIRCREB (RG ASIP 212/2022 Annex art. 14(3)).

L. Penalties, interest and enforcement

• Late payment interest (interés resarcitorio): 4% per 30 days, 0.133% daily, from 1 October 2025 (RG ASIP 131/2025 art. 1, under CF art. 51). Runs automatically, also on withholdings and perceptions, and is not stopped by appeals (CF art. 51).
• Punitive interest after a tax enforcement suit is filed: 5% per 30 days, 0.167% daily (RG ASIP 131/2025 art. 2; CF art. 52).
• Formal breaches: automatic fine within LI caps (CF art. 53; LI art. 2: ARS 100 to 10,000 for the first paragraph, ARS 1,000 to 30,000 for information requirements). From 1 June 2025: ARS 8,000 for individuals and ARS 10,000 for companies and agents; for failing information requirements, ARS 15,000 (individuals), ARS 20,000 (companies) and ARS 30,000 (agents) (RG ASIP 052/2025, BO 13 May 2025).
• Closure of 3 to 10 days for failure to invoice, keep records, provide information on request or register (CF art. 54).
• Omission: 5% to 30% of the unpaid tax; 20% to 100% for agents; no penalty for excusable error (CF arts. 55 and 55 bis).
• Fraud: 50% to 200%, including agents who keep withheld amounts after the due date (fraud presumed) (CF arts. 56 and 57).
• Reductions (CF art. 58): no omission penalty if the taxpayer regularises before the audit order is notified; half the minimum if before the vista; the minimum if before the assessment; for fraud, 50% of the minimum if the taxpayer accepts the adjustment and files within 10 days of the inspection's notice.
• Prescription: 5 years for registered taxpayers and those who regularise (CF art. 138), with a 10 year outer limit for facts not externalised (art. 140) and suspensions and interruptions (arts. 141 to 143).
• Appeals: reconsideration within 10 days of notice, decided within 90 days (CF arts. 72 to 74); hierarchical appeal to the Ministry of Economy (arts. 81 and following); suit before the Tribunal Superior with prior payment where the hierarchical appeal was expressly decided (art. 85).

M. Sector notes

• Gold and silver mining. Extraction of precious metals (072910) and other non ferrous metal ores (072990) pay 0.75%; mining support services (099000) pay 3% (LI Annex I). Exports of goods are outside the tax (CF art. 167(d)); unlike the commitment in the Consensos Fiscales, which excluded mining from the export non taxation, the Santa Cruz code contains no mining carve out. Sales of minerals to a domestic buyer, mere purchase of minerals to sell outside the province (CF art. 165(b)) and every service supplied to the mine are taxed. Mining royalties are a separate provincial charge under Law 1992; in October 2026 the province ratified an agreement under which a mining company advances US$ 8,000,000 of royalties (Decree 1101/2026, BO 22 October 2026). Several mining companies are designated withholding agents (RG ASIP 010/2016 Annex I).
• Oil and gas. Extraction of crude oil (061000) and natural gas (062000) and support services (091000) pay 3%; refining pays 1.5% (192000) and refining with retail sale 3% (192002); gas processing 3.75% (352010) (LI Annex I). Hydrocarbon rates are subject to the federal limits of Law 23.966 Title III and the Hydrocarbons Law under Consenso 2021 (see the overview) (unconfirmed).
• Fishing. Marine fishing (031110, 031120) 0.75%; support services (031300) 3%; fish processing (102001 to 102003) 1.5%. Separately, the Tasa de Pesca is 4% (LI art. 15; CF art. 266) and is filed on the same calendar as gross income tax (RG ASIP 194/2025) (unconfirmed).
• Tourism. Hotels with or without restaurant (551022, 551023), lodging houses, temporary lodging and campsites pay 3%; hourly hotels 4.5% with a minimum; restaurants and bars (561011 to 561040) 3%; travel agencies (791100, 791200), adventure tourism (791901) and tourist support (791909) 3%; tourist road transport (492180) 2%; car rental (771110) 3%. Code 960999 (intermediation for commissions "n.c.p.", which mentions travel agency services) carries 5%, so an agency that only earns commissions may face a classification question (unconfirmed). Tourism businesses also register in the provincial tourism registry, with fees from ARS 12,000 to ARS 24,000 (RG ASIP 038/2025 Annex, chapter III.A).
• Construction 2.5%; electricity, gas, water 3.75%; finance and insurance 8%; real estate 5%; telecoms 4%, mobile 6.5% (LI Annex I).

N. Municipal fees in Río Gallegos and other towns

Santa Cruz municipalities levy their own fees on commerce and industry. The Río Gallegos and El Calafate tariff ordinances were not available in the permitted sources (municipal sites are outside the allowed domains and the ordinances are not in the provincial BO search), so no rate, minimum or due date can be given here. Where the business is a CM taxpayer, municipalities may only tax the share of income attributed to the province (CM art. 35, see Municipal fees). Law 3996 invited municipalities to take the same measure as the province regarding their own debts with the businesses in emergency (art. 5), and Law 3092 as amended asks adhering municipalities to exempt or reduce their taxes for promoted projects (art. 7, last paragraph).

O. Consenso Fiscal compliance

• Santa Cruz approved Consenso Fiscal 2021 by Law 3781 (sanctioned 26 May 2022, BO 14 June 2022), after ratification by Decree 38/2022 (unconfirmed).
• Comparing LI Annex I with the Consenso 2021 caps (Table 8), all ordinary rates found are at or below the caps. Items outside the caps by design are gambling (casinos 15%) and nightclubs (15%), which may count as entertainment or gambling (unconfirmed). Hourly hotels at 4.5% sit at the hotels cap.
• Commitments that Santa Cruz has implemented include joining SIRTAC (RG ASIP 092/2020) and the Padrón Federal/RUT (RG ASIP 177/2021), both called for by Consenso 2021 clause PRIMERA(d).
• Exports are not taxed (CF art. 167(d)), consistent with Consenso 2021 clause SEGUNDA(b).

Step by step

1. Classify the activity. Find the six digit ARCA activity code and its Santa Cruz rate in LI Annex I (Table 1). If the code is not listed, the rate is 3% (LI art. 5). If you have several activities, plan to split them in every return (CF art. 171).
2. Decide local or CM. Only Santa Cruz: local. Income or expenses in other provinces under CM rules: CM, with Santa Cruz as one jurisdiction (CF art. 172).
3. Get a CUIT and clave fiscal level 3 with ARCA (see the start section of this guide).
4. Register. Local: ARCA website, "Sistema Registral", RUT option, add the provincial tax (RG ASIP 177/2021). If an old registration is pending, first deregister it and ask the ASIP to adjust dates by email, as the ASIP guide explains. CM: register through the Padrón Federal (overview page). Monotributistas: the provincial component is added automatically if your domicile is in Santa Cruz.
5. Obtain SIT access. The ASIP's Sistema Integral Tributario (sit.asip.gob.ar) is used for compensation, exclusion, certificates, payment plans and the regularisation regime. Access with ASIP or ARCA clave fiscal (ASIP pages).
6. Check your collection status. Look up your SIRCREB and SIRTAC letters on the Comisión Arbitral sites and whether your customers are designated agents (ASIP "Buscador de Agentes"). If you will be structurally in credit (for example selling to agents that withhold 3% while you pay 3%), plan an exclusion or non withholding certificate from the start.
7. File monthly. Local taxpayers: DIU ISIB in ARCA "Mis Aplicaciones Web", importing withholdings and perceptions with the ASIP tool, then pay by VEP (ASIP "Contribuyentes Locales" page). CM: SIFERE Web. Use Table 6 dates. When filing a rectification, the ASIP page warns to untick the penalty option.
8. Annual return. CM taxpayers file the CM05 (30 June 2026 for 2025). Whether local taxpayers must file an annual return in 2026 is not clear from the sources: older dispositions refer to one (Disp. SIP 171/2012 art. 4) and RG ASIP 212/2022 art. 11 says "en caso de corresponder", but the 2026 calendar sets no date for it (unconfirmed).
9. Keep records for at least the 5 year prescription period (CF art. 138); retention certificates are the original kept by the withheld party (RG ASIP 010/2016 art. 11); the bank statement legend "Régimen Recaudación SIRCREB" is the only proof of bank collections (RG ASIP 212/2022 Annex art. 9).
10. Recover excess (section I): offset in SIT, SIRCREB exclusion after six returns with a credit, non withholding certificate, bank reversal and ASIP refund, or repetition.
11. Promotion, free zone or exemption. Apply to the Ministry of Production, Commerce and Industry under Law 3092 (as amended by Law 4011 and regulated by Decree 1065/2026) and then ask the ASIP to register the exemption; for free zones, apply by email under RG ASIP 124/2025.
12. Cessation. File and pay within 15 days of ceasing (CF art. 170) and deregister in the RUT.

Costs and timelines

Table 1. Main gross income tax rates in Santa Cruz (LI Law 3485, Annex I, consolidated text)

The consolidated PDF prints most codes with five digits where the leading zero is dropped (for example "72910" for 072910) (unconfirmed).

Table 2. Key thresholds and fixed amounts

Table 3. Collection regimes at a glance

Table 4. Simplified regime, fixed monthly provincial amount

Sources: RG ASIP 096/2025 (from August 2025, as reproduced on the ASIP page) and RG ASIP 007/2026 art. 1. The original amounts in LI art. 9 (ARS 570 to 10,260, Law 3760) are obsolete.

Table 5. Penalties and interest

Table 6. 2026 due dates: monthly gross income tax returns and payment (direct and CM taxpayers)

Dates by last digit of the CUIT. Source: RG CA 20/2025 Annex (SIFERE 2026), applied to direct taxpayers by RG ASIP 194/2025 points A.1 and A.2, corrected by RG ASIP 004/2026, and matching the ASIP printable "Calendario Impositivo Impuestos 2026". The same dates apply to the Tasa de Pesca.

Other dates: CM annual return CM05 for 2025, 30 June 2026 (RG CA 20/2025 art. 2; RG ASIP 194/2025). Simplified regime: the 20th of each month with the Monotributo (RG ASIP 194/2025 point A.3). Agents outside a special system: within 10 calendar days after the month (RG ASIP 194/2025).

Errors in the official texts. RG ASIP 194/2025 as published prints "15/04/2023" and "14/04/2026" for the March period, "15/11/2026" (a Sunday) for the October period and "17/11/2026" for the November period, CUIT 6 to 7. RG ASIP 004/2026 (BO 22 January 2026), published as an erratum but stating that it amends "RG ASIP 203/2024", fixed the March and October dates; the November date for CUIT 6 to 7 was not corrected in the text found, but RG CA 20/2025 and the ASIP calendar both say 17 December 2026. The printable ASIP calendar also labels each month with the prior year's period ("Vencimiento diciembre 2024" in January 2026) (unconfirmed).

Table 7. 2026 due dates for SIRCAR agents (RG CA 21/2025, applied by RG ASIP 194/2025 point D.1)

RG ASIP 004/2026 restates some SIRCAR, SIRTAC, SIRCREB and SIRCUPA dates for Santa Cruz (for example the April second fortnight, CUIT 0 to 4, on 8 May 2026, and the SIRTAC first fortnight of December on 23 December 2026). SIRCREB and SIRCUPA run on ten day periods under RG CA 22/2025 and 23/2025; SIRTAC on fortnights under RG CA 24/2025.

Table 8. Santa Cruz rates against Consenso Fiscal 2021 caps

Table 9. Administrative fees relevant to gross income tax (RG ASIP 038/2025, from 1 May 2025)

Table 10. Timeline of norms

• Registration: no ASIP fee for gross income tax registration appears in the LI Annex II as updated by RG ASIP 038/2025; the general fee of ARS 2,400 (US$ 1.53) applies to files started before provincial bodies (unconfirmed). Time: same day online once you have a CUIT and clave fiscal level 3.
• Capital: none required by the tax rules.
• Recurring: monthly return and payment; for CM taxpayers also SIFERE and the CM05.
• Recovering credits: ARS 5,400 (US$ 3.45) per offset, certificate or refund request; ARS 18,000 (US$ 11.51) for a repetition claim (RG ASIP 038/2025). Time: the ASIP has 90 days to decide a repetition (CF art. 87); a SIRCREB exclusion requires six months of returns with a credit first (RG ASIP 212/2022 art. 11). Real processing times were not in the sources (unconfirmed).
• Industrial promotion: up to 60 calendar days from a complete filing for the evaluation (Law 3092 art. 16 as amended); the ASIP recognition comes after the first production is certified (Disp. SIP 182/2014).
• Adviser fees: not regulated; not estimated here.

Worked examples

All figures are illustrations. The rates and rules are from the sources cited; the commercial facts are assumptions.

Example 1. Drilling and support contractor for a gold mine (local taxpayer, ARS and USD contracts)

Facts. A Santa Cruz SRL, registered only in Santa Cruz (local taxpayer), provides drilling and site support services to a gold and silver mine in the Deseado Massif. Activity code 099000, Servicios de apoyo para la minería, rate 3% (LI Annex I). The mine is a designated withholding agent under RG ASIP 010/2016. The SRL is on the SIRCREB padrón at the general 1.5% rate (RG ASIP 212/2022 Annex art. 8) (unconfirmed). October 2026 invoice: ARS 150,000,000 net of VAT.

Step 1. Tax due. Base = net invoice, VAT excluded (CF art. 188.1). Tax = 3% × ARS 150,000,000 = ARS 4,500,000 (US$ 2,877.42).

Step 2. Withholding by the mine. VAT 21% = ARS 31,500,000 (US$ 20,141.95) [VAT rate: in the VAT page]; invoice total ARS 181,500,000 (US$ 116,056.01). Base for withholding = amount paid less itemised VAT (RG ASIP 010/2016 art. 8) = ARS 150,000,000. Withholding = 3% = ARS 4,500,000 (US$ 2,877.42) (art. 9(a)). The mine transfers ARS 181,500,000 less ARS 4,500,000 = ARS 177,000,000 (US$ 113,178.59), ignoring national withholdings for simplicity.

Step 3. SIRCREB on the bank credit. The transfer from the mine is not in any exclusion (RG ASIP 212/2022 Annex art. 6). Collection = 1.5% × ARS 177,000,000 = ARS 2,655,000 (US$ 1,697.68).

Step 4. Monthly return. Tax ARS 4,500,000 less withholding ARS 4,500,000 less SIRCREB ARS 2,655,000 = credit balance of ARS 2,655,000 (US$ 1,697.68), carried forward (RG ASIP 212/2022 Annex art. 10). After six months at the same level the credit is ARS 15,930,000 (US$ 10,186.07); after twelve months ARS 31,860,000 (US$ 20,372.15), eroded by inflation because credits carry no interest in the sources (unconfirmed).

Step 5. Fixing the structure. Because six consecutive returns show a credit caused by SIRCREB, the SRL may ask the ASIP to be excluded from SIRCREB (art. 11), paying the ARS 5,400 fee (US$ 3.45), with all returns filed and no debts. It can ask for an offset of the accumulated credit against other provincial taxes, or file a repetition (ARS 18,000; 90 days to decide; CF arts. 86 and 87).

Variant A: CM taxpayer. If the SRL also works in Chubut and is a CM taxpayer with Santa Cruz as a jurisdiction, the mine withholds 3% on 50% of the base: 3% × ARS 75,000,000 = ARS 2,250,000 (US$ 1,438.71) (RG ASIP 010/2016 art. 9(b)). The Santa Cruz tax depends on the share of base attributed to Santa Cruz under the CM coefficient; if, say, 80% is attributed, tax on this invoice's share is 3% × ARS 120,000,000 = ARS 3,600,000, and the over withholding problem is smaller. If the SRL cannot show its CM01 or CM02 registration including Santa Cruz, the mine withholds the full 3% (art. 9(b), last sentence; art. 26(b)).

Variant B: contract in US dollars paid into a dollar account. The SRL invoices US$ 96,000 net of VAT. At the 23 Oct 2026 dólar MEP rate this is about ARS 150,134,400 for the tax base. Tax 3% ≈ ARS 4,504,032 (US$ 2,880). The mine still withholds 3% of the amount paid net of VAT, US$ 2,880 equivalent, converted to pesos for payment to the ASIP. The US$ 113,280 credited to the SRL's US dollar account is excluded from SIRCREB (RG ASIP 212/2022 Annex art. 6, item 27). Result: tax and withholding roughly offset each other and no SIRCREB credit builds up. If the same dollars were credited to a peso account, SIRCREB would apply as in Step 3.

Variant C: the mine itself. The mine's own sales of doré or concentrate abroad are exports outside the tax (CF art. 167(d)); a domestic sale of gold would pay 0.75% (code 072910). Its mining royalties are a separate charge (Law 1992; Decree 1101/2026 shows an advance of US$ 8,000,000 by one company in October 2026).

Example 2. Hotel in El Calafate in the high season (local taxpayer)

Facts. A 60 room hotel with a restaurant open to the public, in El Calafate, local taxpayer, code 551022, rate 3% (LI Annex I). January 2026 sales: ARS 300,000,000 net of VAT (US$ 191,828.12), VAT 21% included in the price (unconfirmed). 70% is paid by card (SIRTAC), 30% by bank transfer from tour operators, half of which come from abroad. The ASIP padrón puts the hotel at 1.5% in both SIRTAC and SIRCREB (unconfirmed).

Step 1. Tax due. 3% × ARS 300,000,000 = ARS 9,000,000 (US$ 5,754.84). Foreign guests do not change this: lodging in Santa Cruz is not an export of goods (CF art. 167(d)).

Step 2. SIRTAC. Card collections including VAT: 70% × ARS 363,000,000 = ARS 254,100,000 (US$ 162,478.42). Tips paid by card and itemised are excluded (RG ASIP 043/2025). Withholding = 1.5% × ARS 254,100,000 = ARS 3,811,500 (US$ 2,437.18).

Step 3. SIRCREB. Card settlements credited to the account are excluded from SIRCREB (RG ASIP 212/2022 Annex art. 6, item 30), so they are not hit twice. Transfers: 30% × ARS 363,000,000 = ARS 108,900,000 (US$ 69,633.61). Half come from abroad and are excluded (item 18): ARS 54,450,000. SIRCREB on the domestic half = 1.5% × ARS 54,450,000 = ARS 816,750 (US$ 522.25).

Step 4. Payment due by the CUIT date in February 2026 (Table 6): ARS 9,000,000 less ARS 3,811,500 less ARS 816,750 = ARS 4,371,750 (US$ 2,795.42).

Step 5. If paid one month late: interest at 4% per 30 days = ARS 174,870 (US$ 111.82) (RG ASIP 131/2025). If the ASIP detects the omission in an audit, the omission fine is 5% to 30% of ARS 4,371,750, that is ARS 218,588 to ARS 1,311,525 (CF art. 55), waived if the hotel regularises before the audit order (CF art. 58).

Step 6. Low season check (June). Sales ARS 60,000,000 net (US$ 38,365.62): tax ARS 1,800,000. If 70% is still by card, SIRTAC takes ARS 762,300 and SIRCREB on 15% domestic transfers ARS 163,350; balance to pay ARS 874,350. The hotel is unlikely to accumulate credits, unlike Example 1.

Other charges not modelled: El Calafate municipal commerce fee (unconfirmed), the provincial tourism registry fee (ARS 24,000 for accommodation, RG ASIP 038/2025), stamp tax on leases and supplier contracts (1.4% general rate, LI art. 13; see Stamp tax).

Example 3. Small shop in Río Gallegos in the simplified regime

A sole trader in Río Gallegos, national Monotributo category D, pays from February 2026 ARS 65,532.16 a month (US$ 41.90) as provincial gross income tax, together with the national Monotributo on the 20th (RG ASIP 007/2026; CF art. 203). No monthly provincial return is required and no withholding or perception should apply (CF art. 205). If the trader opens a branch in Chubut and registers under the CM, the provincial simplified regime ends and the trader moves to the general regime (CF art. 206(b)).

Practical traps

• Over withholding is built into the system. A 3% withholding for local taxpayers matches the 3% general rate, so any SIRCREB, SIRTAC or perception on top creates a structural credit. Activities at 0.75% (mining extraction, fishing) or 1.5% (manufacturing) are hit even harder.
• Dollar accounts. Credits in US dollar accounts are excluded from SIRCREB (item 27), but RG 212/2022 art. 1 says the regime applies to peso and foreign currency accounts. The exclusion is specific to US dollars; credits in other currencies are not excluded on the text.
• CM proof. Without CM01/CM02 proof that Santa Cruz is one of your jurisdictions, agents withhold as if you were local (RG ASIP 010/2016 art. 9(b)).
• "Riesgo Fiscal". Missing six returns in a year, lapsed plans or any ASIP debt can put you at the top SIRCREB rate (RG ASIP 212/2022 arts. 13 and 14), and even agents can be withheld from (art. 15).
• State payments stop without a certificate. Provincial and municipal payers may not pay suppliers without the ASIP certificate (CF art. 173).
• Activity split. Not splitting activities in the return makes the highest rate apply to all income (CF art. 171).
• Calendar typos. Use the Comisión Arbitral dates (Table 6), not the misprinted lines of RG ASIP 194/2025.
• The rental threshold is tiny. ARS 40,000 a month means almost any residential rental is taxed at 5% (real estate codes) (unconfirmed).
• Old certificates and forms. Many ASIP procedures still refer to forms created under the 2012 code (Law 3251). Check with the ASIP which form applies before filing.
• Agents' liability. Agents who withhold and do not pay on time are presumed to commit fraud: fines of 50% to 200% (CF art. 56(b)).
• Credits cannot pay the 2026 plan. Under RG ASIP 091/2026 art. 10, credit balances may not be used against debts in the plan.

Recent changes

• 1 June 2025: new formal penalty amounts (RG ASIP 052/2025).
• 22 May 2025: adhesion to SIRCIP; applies when operational (RG ASIP 066/2025).
• 1 August 2025: new perception agents start acting (Disp. ASIP 179/2025); a new withholding agent was designated by Disp. ASIP 232/2025 (unconfirmed).
• 12 August 2025: free zone income outside the tax (Law 3934); procedure in RG ASIP 124/2025 (BO 4 September 2025).
• 1 October 2025: interest set at 4% (late payment) and 5% (after suit) per 30 days (RG ASIP 131/2025).
• 11 December 2025: Law 3964 approves CP 15/2024 and 23/2024 of the CM.
• 30 December 2025 and 22 January 2026: 2026 calendar (RG ASIP 194/2025) and erratum (RG ASIP 004/2026).
• February 2026: new simplified regime amounts (RG ASIP 007/2026).
• 3 March 2026: Law 3996, emergency for SME taxpayers with a MiPyME certificate and fiscal domicile in Santa Cruz until 31 December 2026: suspension of new tax enforcement suits and of enforcement acts in pending ones (art. 2), and an instruction to offer plans of up to 60 instalments at up to 25% effective annual interest with up to 100% relief of fines and interest (art. 3). Regulated by Decree 453/2026 (BO 14 May 2026).
• 8 July 2026: RG ASIP 091/2026 (dated 28 June 2026) creates the special regularisation regime for gross income tax debts due by 31 May 2026: cash payment with 100% relief of late interest and art. 53 fines; plans of 3 to 12 instalments (80% interest relief, 10% down payment), 24 (60%, 15%), 36 (50%, 20%), 48 (40%, 25%) and 60 (30%, 30%); minimum instalment ARS 10,000; 25% effective annual financing rate; agents' withheld or perceived amounts are excluded (arts. 1 to 9). Applications through the SIT with the emergency certificate issued under Decree 453/2026.
• 16 July 2026: Law 4011 reforms industrial promotion (section J).
• 8 September 2026: RG ASIP 123/2026 extends the plan's adhesion window by 60 calendar days from its original expiry.
• 6 October 2026: SIRTAC threshold raised to 10 operations and ARS 750,000 (RG ASIP 148/2026).
• 2026 agent changes: Disps. ASIP 001/2026 to 006/2026 deregistered several gross income tax withholding agents (including financial companies and a bank) and, in 005/2026, a stamp tax agent and Disps. ASIP 020/2026 and 021/2026 (BO 1 October 2026) designated new agents, including a provincial secretariat (unconfirmed).
• 23 October 2026: Decree 1065/2026 regulates Law 3092 as amended.

Pending changes

• End date of the plan. Sixty days from the RG 091/2026 publication (8 July 2026) plus the 60 day extension points to early November 2026 (unconfirmed).
• SIRCIP start for Santa Cruz (RG ASIP 066/2025 art. 14).
• Annexes of Decree 1065/2026 and any new ASIP rule replacing Disp. SIP 182/2014 for exemption recognition.
• Second half 2026 simplified regime amounts (LI art. 10).
• 2027 calendar (expected around December 2026 under CF art. 194) and whether the emergency (Law 3996) is extended beyond 31 December 2026.
• Amendments to LI Annex I or the general 3% rate for 2027: none found (unconfirmed).
• CP 23/2024 entry into force once all jurisdictions approve (Law 3964 art. 2).

FAQ

1. Is there a "Ley Impositiva 2026" in Santa Cruz? No separate 2026 tariff law was found. Santa Cruz uses Law 3485 as a permanent tariff law, consolidated by the ASIP after the 2021 amendments, and the ASIP's 2025 and 2026 resolutions still cite it (RG ASIP 038/2025, 052/2025, 007/2026) (unconfirmed).

2. What rate applies to a mining contractor? Mining support services (099000) pay 3%; extraction of precious metals (072910) 0.75% (LI Annex I). Engineering or geology services are 3% (711002, 711009); equipment rental and transport have their own codes (Table 1).

3. Do gold and silver exports pay gross income tax? Exports of goods abroad are not taxed (CF art. 167(d)), and the Santa Cruz code has no mining exception. Domestic sales, the mere purchase of minerals to sell outside the province, and services to the mine are taxed.

4. Who withholds from me and at what rate? Designated agents (large companies, mines, oil companies, banks, the provincial state and municipalities) withhold 3% of payments net of VAT if you are local, 3% on 50% if you are CM (RG ASIP 010/2016). Banks collect under SIRCREB at 1.5% or your padrón letter; card acquirers under SIRTAC by padrón letter.

5. How do I get my credit balance back? Carry it forward; ask for an offset in the SIT (Disp. SIP 171/2012; ARS 5,400); after six returns with a credit, ask for exclusion from SIRCREB (RG ASIP 212/2022 art. 11); ask for a non withholding certificate; or file a repetition (CF arts. 86 to 89; ARS 18,000; 90 days for the ASIP to decide).

6. Is my hotel's foreign guest revenue exempt? No. Lodging is provided in Santa Cruz; it is not an export of goods (CF art. 167(d)). Transfers received from abroad are, however, excluded from SIRCREB bank collection (RG ASIP 212/2022 Annex art. 6, item 18).

7. Can a monotributista in Santa Cruz pay a single amount? Yes. Since June 2022 the provincial fixed amount is collected together with the national Monotributo on the 20th of each month (RG Conjunta AFIP 5196/2022; CF arts. 200 to 206 ter). Amounts from February 2026 are in Table 4.

8. What does the 2026 emergency law give me? If you hold a MiPyME certificate and your fiscal domicile is in Santa Cruz: suspension of tax enforcement until 31 December 2026 and access to the RG ASIP 091/2026 plan (up to 100% relief of interest and fines for cash payment, up to 60 instalments) for gross income tax debts due by 31 May 2026 (Law 3996 arts. 1 to 3).

9. What incentives exist for a new plant or a tourism project? Law 3092 as amended by Law 4011: provincial tax exemption up to 10 years (15 in industrial parks), utility subsidies, employer contribution refunds, tax credit certificates and 30 years of fiscal stability; tourism, mining, energy and fishing are priority sectors (arts. 3 and 7). Approval within 60 days of a complete file (art. 16).

10. What is the late payment cost? 4% per 30 days from 1 October 2025 (RG ASIP 131/2025), plus an omission fine of 5% to 30% if the ASIP detects it before you regularise (CF arts. 55 and 58).

11. Does Santa Cruz comply with the Consenso Fiscal 2021 caps? It approved the pact (Law 3781) and its ordinary rates are at or below the caps (Table 8). Casinos and nightclubs at 15% fall in categories the pact does not cap (unconfirmed).

12. What about municipal fees in Río Gallegos? They exist but the ordinance could not be checked in the permitted sources (unconfirmed). CM taxpayers are protected by CM art. 35 (see Municipal fees).

Primary sources

• ASIP legislation page
• Código Fiscal Law 3486 as amended by Law 3934 (consolidated)
• Ley Impositiva vigente (Law 3485 consolidated)
• Ley Impositiva Annex I (activities and rates)
• Ley Impositiva Annex II (administrative fees, 2021 values)
• RG ASIP 038/2025 (administrative fees from 1 May 2025)
• RG ASIP 010/2016 (withholding and perception regimes)
• RG ASIP 203/2017 (agent designations)
• RG ASIP 044/2019 (territorial link for agents)
• RG ASIP 021/2020 (payment platforms)
• RG ASIP 212/2022 (SIRCREB)
• RG ASIP 064/2024 (SIRCREB amendment)
• RG ASIP 142/2024 (SIRTAC threshold)
• RG ASIP 043/2025 (SIRTAC tips)
• RG ASIP 052/2025 (penalties)
• RG ASIP 124/2025 (free zones)
• RG ASIP 131/2025 (interest)
• RG ASIP 194/2025 (2026 calendar)
• ASIP printable 2026 calendars
• RG ASIP 096/2025 and 007/2026 (simplified regime amounts)
• RG ASIP 150/2022 (simplified regime regulation)
• RG ASIP 091/2026 (regularisation regime)
• RG ASIP 123/2026 (extension)
• Law 3934 with Decree 619/2025
• Disp. SIP 171/2012 (offset)
• Disp. SIP 098/2013 (SIRCREB refunds)
• Disp. SIP 170/2012 (SIRCREB exclusion, old)
• Disp. SIP 199/2012 (exemption recognition)
• Disp. SIP 182/2014 (Law 3092 exemptions)
• Disp. ASIP 179/2025 and 232/2025 (agents)
• Decree 1460/2020 and RG ASIP 002/2021 (expired tourism exemption)
• ASIP compensation guide
• ASIP exclusion and non withholding manual
• ASIP pages
• Law 3996 (emergency), BO 6086, 3 March 2026
• Decree 453/2026 (regulation of Law 3996), 14 May 2026
• RG ASIP 091/2026, 8 July 2026
• RG ASIP 123/2026, BO 6154, 8 September 2026
• Law 4011 (industrial promotion), BO 6134, 16 July 2026
• Decree 1065/2026, 23 October 2026
• RG ASIP 148/2026 (SIRTAC), BO 6163, 6 October 2026
• RG ASIP 066/2025 (SIRCIP), BO 5991, 22 May 2025
• RG ASIP 100/2025 (SIRTAC foreign currency), BO 6012, 31 July 2025
• Law 3934 (free zones), BO 6015, 12 August 2025
• RG ASIP 124/2025, 4 September 2025
• Law 3964 (CM), BO 6062, 11 December 2025
• RG ASIP 194/2025 (2026 calendar), BO 6067, 30 December 2025
• RG ASIP 004/2026 (erratum), BO 6074, 22 January 2026
• RG ASIP 007/2026, 22 January 2026
• Law 3781 (Consenso Fiscal 2021), BO 5669, 14 June 2022
• Decree 1101/2026 (mining royalties advance), BO 6168, 22 October 2026
• RG ASIP 156/2025 (internal), BO 6039
• RG CA 20/2025, SIFERE 2026 due dates
• RG CA 21/2025, SIRCAR 2026 due dates
• SIRCAR regimes table, version 42
• SIRTAC common rules, RG CA 2/2019 Annex as amended

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