Tax procedure, audits, assessments and the Tax Court (Tribunal Fiscal de la Nación)

Key rules

1. Tax domicile and electronic tax domicile

• Physical tax domicile (art. 3). This is the real or legal domicile under civil law, adjusted as follows:
• For individuals, if the real domicile differs from the place where their activities are actually managed, the place of management is the tax domicile.
• For companies and other entities, if the legal (registered) domicile differs from the place of principal and effective management, the place of management prevails. Law 27.430 (art. 175) allows ARCA to set the conditions a place must meet to count as the place of management.
• For taxpayers domiciled abroad without a representative in Argentina, the tax domicile is the place of their principal business or source of income in Argentina, or else their last residence.
• ARCA can fix the domicile (art. 3). If no domicile was reported, any domicile ARCA knows of is valid. If the reported domicile is wrong, nonexistent or abandoned, ARCA may declare the real one by reasoned resolution. It may also declare an alternative tax domicile based on concrete audit data. That domicile is fully valid unless the taxpayer proves otherwise.
• Change of domicile must be reported within 10 days (business days, art. 4). Otherwise penalties apply, and ARCA is only bound by changes reported in the prescribed form. Once an audit or penalty case is open, a change only takes effect if notified directly in that file (art. 3).
• Electronic tax domicile (unnumbered article after art. 3, replaced by Law 27.430, art. 176). It is a secure, personalised website registered by the taxpayer. It is mandatory and has the effects of a constituted domicile, so all notices and summonses served there are valid and effective. It must interoperate with the federal remote filing platform (Trámites a Distancia, TAD). ARCA sets the rules and the exceptions based on connectivity. The ARCA resolution that currently regulates the DFE and the moment a notice counts as served is not in the sources (unconfirmed).
• Ways of serving notice (art. 100). Notices may be served by certified mail with return receipt, in person by ARCA staff, by numbered note, by cédula, by telegram, by edict in the Boletín Oficial when the domicile is unknown, or through the electronic tax domicile (art. 100 g). A notice served on a non-business day counts as served on the next business day (art. 100, last paragraph, added by Law 27.430, art. 220).
• Penalty. Breaches of domicile rules carry a formal fine of up to ARS 35,000,000 (art. 39, second paragraph, item 1).

2. Returns, records and information regimes

• Self assessment (art. 11). Taxes are assessed on sworn returns filed in the form and by the deadlines ARCA sets. ARCA can extend filing duties to third parties and can issue administrative assessments based on data it holds.
• Returns bind the filer (art. 13). A taxpayer cannot reduce the tax declared by a later return except for calculation or material errors. Under Law 27.430 (art. 182) there is one exception: a downward amendment filed within 5 days of the general due date, with a difference of no more than 5% of the base, replaces the original.
• Improper credits are not assessed, just demanded (art. 14). If a return deducts improper items (withholdings, payments on account, credit balances, false cancellation certificates, lapsed promotional regimes, bounced cheques), ARCA does not need the art. 16 procedure. A simple payment demand is enough. These demands cannot be appealed to the TFN (art. 76, item 6).
• Books and records (art. 33). ARCA can require special books and records, invoices and copies. Documents must be kept for 10 years, or longer exceptionally, and must be available at the tax domicile. The regulatory decree requires retention until 5 years after the period becomes time barred (Decree 1397/1979, art. 48). The safe course is to keep records for the longer of the two periods.
• Electronic records (art. 36). Taxpayers who keep computerised records must keep the media operational for 2 years after the close of the fiscal period. ARCA may require copies, technical documentation of hardware and software, and the use of its own audit software on the taxpayer's equipment.
• Supplier invoices (unnumbered article after art. 33). Taxpayers must check that the invoices they receive are authorised by ARCA. Credits and deductions supported by fake or unauthorised invoices are disallowed unless the taxpayer proves the transactions are genuine (art. 34).
• Information regimes (art. 11 and unnumbered article after art. 38). ARCA creates information regimes by general resolution, covering the taxpayer's own information and information about third parties. Failing to file them is a formal infraction (see Table 1). Failing to comply with ARCA's requirements to file them is a separate infraction that can be repeated and fined cumulatively (unnumbered article after art. 39). The list of information regimes is long and changes often; this page does not inventory them (unconfirmed).
• Binding rulings (unnumbered article after art. 4). A taxpayer may request a binding ruling before the taxable event or within the filing deadline. ARCA must answer within 90 calendar days. Requesting a ruling does not suspend deadlines. The answer may be appealed to the Ministry of Economy within 10 days, with non-suspensive effect. RG 4497/2019 (AFIP) regulates the regime (Infoleg list of norms complementing Decree 821/1998) (unconfirmed).

3. ARCA's audit powers (art. 35)

ARCA has "broad powers" to check compliance at any time, including for periods still running. In particular it may:

• (a) Summon the signer of a return, the presumed taxpayer or any third party to answer questions orally or in writing, within a deadline set "prudently" according to the place of domicile.
• (b) Demand all supporting documents.
• (c) Inspect books, papers and documents of taxpayers or third parties, even while transactions are taking place. Oral answers and document reviews are recorded in minutes (actas). The actas carry full evidentiary weight until proven false, whether or not the taxpayer signs them (art. 35 c, as replaced by Law 27.430, art. 187).
• (d) Request police assistance.
• (e) Request a search warrant from a federal judge, who must issue it within 24 hours.
• (f) Preventively close premises. This requires two or more of the art. 40 infractions plus serious harm, or a repeat of the same infraction within 2 years with a prior conviction, even if that conviction is not final. A judge must confirm the closure within 3 days (art. 75).
• (g) Use undercover buyers to check invoicing, by order of an administrative judge.
• (h) Take preventive measures against evasion. ARCA can suspend a taxpayer's registration, block its ability to issue invoices, or block the use of those invoices to generate tax credits for customers. The taxpayer can object to ARCA. The objection does not suspend the measure, except a suspension of registration, where it has suspensive effect. ARCA must decide within 5 days. The decision can only be challenged under art. 23 of the Administrative Procedure Law 19.549 (art. 35 h, added by Law 27.430, art. 189).

Audit order (unnumbered article after art. 36, replaced by Law 27.430, art. 190). To audit, ARCA must issue an orden de intervención. The order states its date, the inspectors, the taxpayer's details (name, CUIT, tax domicile) and the taxes and periods covered. It must be signed before the audit starts and formally notified. Any extension needs a new order with the same formalities. ARCA must also formally notify the end of the audit. During the audit, at the inspectors' request, the taxpayer may rectify its returns. ARCA keeps its power to assess. Exception: no audit order is needed for urgent measures in criminal cases, individual requirements, information requests to third parties and similar acts (second unnumbered article after art. 36). In practice, many "requirements" arrive in the DFE without an audit order. They must still be answered, but answering them is not the same as being under audit for the purposes of art. 49.

No statutory maximum duration. Law 11.683 sets no maximum length for an audit. ARCA regulates the procedure (unnumbered article after art. 36, fourth paragraph), but that regulation is not in the sources (unconfirmed).

Deadlines for answering requirements. The law leaves the deadline to ARCA's prudence (art. 35 a). For the "resistance to audit" fine, it requires that the taxpayer was given the term set by the Administrative Procedure Law (art. 39, item 2) (unconfirmed).

4. Assessment procedure (determinación de oficio, arts. 16 to 19)

• When. If no return was filed or the return is challenged, ARCA determines the tax base or tax loss and the tax due. It does so either on certain basis (direct knowledge) or on presumptive basis (estimation) (art. 16).
• Who. Inspectors' calculations are not an assessment. Only officials acting as administrative judges can assess (art. 16, second paragraph).
• Optional settlement (acuerdo conclusivo voluntario, unnumbered article after art. 16, added by Law 27.430, art. 183). Before the assessment resolution, ARCA may open a voluntary settlement stage for disputes involving complex facts, valuations or novel issues. A collegiate body proposes a solution, may ask for guarantees, and the Administrator must approve. The agreement is an enforceable title if tax is owed. It is not available where a criminal complaint is required. Where this route is used, the art. 49 penalty reductions do not apply (art. 49, last paragraph). Submitting the case suspends the limitation period (art. 65 d).
• The vista (art. 17). The administrative judge starts the procedure by serving a formal notice (vista) with the file, the charges and their detailed grounds. The taxpayer has 15 business days, extendable once by another 15, to answer in writing and offer or file evidence. The regulatory decree gives 30 days to produce admitted evidence, extendable once (Decree 1397/1979, art. 35).
• Resolution. The judge then issues a reasoned resolution assessing the tax and demanding payment within 15 days (art. 17). It includes tax, fines and resarcitory interest calculated to a stated date. Interest keeps running afterwards.
• Lapse of the procedure (art. 17, fourth paragraph). If 90 days pass after the answer, or after the answer deadline, without a resolution, the taxpayer may file a request for prompt dispatch (pronto despacho). If 30 more days pass with no resolution, the procedure lapses. ARCA may start a new procedure only once, with authorisation from its head.
• Consent. If the taxpayer accepts the charges before the resolution, the acceptance works as a return for the taxpayer and as an assessment for ARCA (art. 17).
• Fines must be in the same resolution. If the infractions arise from the assessment, the fines must be imposed in the same resolution. If they are not, ARCA is deemed to have found no grounds for fines, and the taxpayer is protected (art. 74).
• Solidary liability. To make directors or other responsible persons personally liable under art. 8, ARCA must follow the same art. 17 procedure against them (art. 17, fifth paragraph). Under art. 8 a), they become liable if the taxpayer does not regularise within 15 days of being demanded to pay.
• Presumptions (art. 18 and following). Estimates may rest on indicators such as capital invested, wealth changes, sales, purchases, inventories, rent and standard of living. A specific article allows presumptive assessment when records are missing or irregular, or when the taxpayer obstructs the audit. Funds received from low or no tax jurisdictions are treated as unjustified wealth increases. Those increases, plus 10% for amounts consumed, are deemed net income, and also feed VAT and excise estimates (unnumbered article after art. 18).
• Finality (art. 19). A final assessment can only be reopened against the taxpayer in two cases: if it was expressly partial (and then only for aspects not covered), or if new evidence, error, omission or fraud appears.

5. Penalties

See Table 1 for amounts. Main rules:

• Late returns (art. 38). An automatic fine of ARS 220,000 (US$141) applies to individuals, or ARS 440,000 (US$281) to companies and to permanent establishments of foreign persons. It is halved if the taxpayer pays the fine and files the return within 15 days of ARCA's computer notice. In that case it is also not recorded as a prior offence.
• Formal duties (art. 39). Fines of ARS 150,000 to ARS 2,500,000 (US$96 to US$1,599). They rise to a maximum of ARS 35,000,000 (US$22,380) for domicile breaches, resistance to audit, failure to provide data on international transactions, and failure to keep transfer pricing support.
• Information returns and requirements (unnumbered articles after arts. 38 and 39). These include a multiplier of 2 to 10 times the maximum for taxpayers with annual gross revenue of ARS 10,000,000,000 (US$6,394,271) or more who fail the third requirement.
• Country by country reporting (second unnumbered article after art. 39, added by Law 27.430, art. 192). Fines of up to ARS 67,500,000 (US$43,161).
• Closure (art. 40). Closure of 2 to 6 days, provided the goods or services involved exceed ARS 20,000 (US$13). It applies for: failing to issue invoices; missing or defective records; transporting goods without documents; not being registered; not holding purchase invoices; not using mandatory measuring instruments; or, in establishments with at least 10 employees, having 50% or more of the workforce unregistered. Unregistered employment also carries a fine of ARS 200,000 to ARS 7,500,000 (US$128 to US$4,796). Minimums and maximums double for a repeat within 2 years. Closures are appealed within 5 days to ARCA superiors (decision within 10 days), then to the federal criminal courts. These appeals suspend the closure (art. 77). Breaking a closure carries 10 to 30 days of arrest and a new closure of double length (art. 44).
• Omission (art. 45, replaced by Law 27.430, art. 197). A fine of 100% of the tax not paid, withheld or collected applies when the return was not filed or was inaccurate, provided there is no fraud and no excusable error. It rises to 200% if the omission relates to cross-border transactions with foreign related or unrelated persons (second paragraph). Reincidence takes it to 200%, or 300% in the cross-border case.
• Fraud (art. 46, replaced by Law 27.430, art. 198). A fine of 2 to 6 times the tax evaded through misleading statements or malicious concealment. The same range applies to improper use of tax benefits (first unnumbered article after art. 46) and to simulated payments (second unnumbered article after art. 46). Withholding agents who keep the tax after the due date also face 2 to 6 times (art. 48). Fraud is presumed (rebuttable) in the cases listed in art. 47: serious contradictions between books and returns, inaccurate data with serious impact, manifest breach of the rules, missing books, inadequate legal structures that hide economic reality, and not using mandatory tracking instruments.
• Excusable error (unnumbered article after art. 50). There is no penalty where a complex, obscure or new rule allowed different readings that prevented a diligent taxpayer from understanding it.
• Aggravating and mitigating factors (unnumbered article after art. 50). Mitigating factors include cooperation, good records, a good compliance history and waiving the elapsed limitation period. Aggravating factors include resistance, poor records, a poor history, seriousness, hidden goods and abuse of benefits.
• Reductions for regularisation (art. 49, replaced by Law 27.430, art. 204). These apply to taxpayers who are not reincidents:
• Exempt from fines if the original or amended return is filed before an audit order is notified.
• One quarter of the legal minimum if filed between notice of the audit order and notice of the vista previa.
• One half of the minimum if filed before the art. 17 vista.
• Three quarters of the minimum if the claim is accepted after the vista but before the first 15 day term expires.
• The legal minimum if the assessment is consented.
• Withholding agents regularise by paying the withholdings in full. The reductions do not apply where the settlement stage (conciliación) was used.
• Art. 49 bis (added by Law 27.826, art. 2, in force 9 October 2026). The fines in arts. 38, 39 and the unnumbered articles after them are reduced by 25% by operation of law for micro, small and medium enterprises (Law 24.467, art. 2), individuals, undivided estates and non-profits that are not Grandes Contribuyentes Nacionales.
• Formal fine procedures (unnumbered article after art. 70). For information return and art. 39 fines, ARCA may start with a computer notice. Paying within 15 days, complying and, where relevant, acknowledging the infraction halves the fine, and the infraction does not count as a prior offence. Acknowledging the infraction at the first defence opportunity in a formal fine case reduces the fine to the minimum, once only (art. 50).
• Who pays. Companies answer for fines caused by their directors, managers and employees (art. 54). Directors, managers and other representatives listed in art. 6 are personally liable for fines for breaches of duties they were responsible for (art. 55). Fines do not survive the death of an individual offender (art. 54).

Uncertain point: "legal minimum" of the omission fine. Before Law 27.430, art. 45 had a range. It now sets a fixed 100% (or 200%/300%). Art. 49 still speaks of "one quarter / one half / three quarters of the legal minimum". The worked example below reads the minimum as the fixed rate (so one quarter of 100% is 25%). Whether ARCA and the courts apply it this way to the 200% cross-border fine is not addressed in the sources (unconfirmed).

6. Interest

• Resarcitory interest (art. 37). It accrues on late tax, withholdings, collections and advances from the due date, without demand. The Ministry of Economy sets the rate, which may not exceed twice the highest rate charged by Banco de la Nación Argentina. It continues to run during a TFN appeal (art. 37, last paragraph). If principal is paid without interest, the unpaid interest becomes principal and itself bears interest (art. 37, fifth paragraph).
• Punitive interest (art. 52). It accrues from the date ARCA files an enforcement action, at a rate that may not exceed the art. 37 rate plus 50%.
• Malicious appeals (art. 168). If the TFN finds an appeal evidently malicious, it may order an additional interest charge equal to the art. 37 interest, which it may increase by up to 100%.
• Current rates. Res. MECON 3/2024 (BO 22 January 2024), as amended by Res. MECON 199/2025 (BO 28 February 2025) and Res. MECON 823/2025 (BO 25 June 2025), Infoleg updated text:

Table 0. Interest rates under Law 11.683

The original Res. 3/2024 used a formula (1.3 times the BNA overdraft rate, reset every two months). The fixed monthly rates replaced it from March 2025. Rates for January 2024 to February 2025 under the formula are not in the sources. The interest charge on a 2025 debt therefore depends on the dates involved. ARCA's systems calculate interest automatically when a payment or plan is generated (RG 5321/2023, art. 9 g).

7. Statute of limitations (arts. 56 to 69)

• Periods (art. 56, replaced by Law 27.799, art. 30). See Table 3.
• Three year rule and "significant discrepancy" (unnumbered article after art. 56, inserted by Law 27.799, art. 31 and replaced by Law 27.826, art. 1). A significant discrepancy exists if ARCA's challenge produces at least one of the following:
• (i) an increase in tax, or reduction of a tax loss, of 15% or more of the amount declared;
• (ii) an increase above the criminal tax evasion threshold in art. 1 of the Penal Tax Regime, currently ARS 100,000,000 (US$63,943) (Law 27.799, art. 1); or
• (iii) any increase caused by fake invoices or improperly computed direct credits (withholdings, collections, payments on account, advances), whatever the amount.
• Regulation (Decree 1397/1979, second unnumbered article after art. 53, replaced by Decree 1253/2026, art. 2, BO 23 October 2026). It repeats the 15% and threshold tests, using the threshold in force in the year the return was due. It adds a 15 business day safe harbour: differences are ignored if the taxpayer files an amended return within 15 business days of notice of an art. 14 administrative assessment or an art. 17 assessment, and pays or regularises the balance plus interest. The 5% of threshold floor in Decree 1253/2026 applies only inside the simplified income tax return regime (Annex, art. 9), not to the general art. 56 test. See the Fiscal Innocence page.
• Start of the period. For tax: 1 January following the year in which the general filing and payment deadline falls (art. 57). For fines and closures: 1 January following the year of the infraction (art. 58). For enforcing a final fine: from notice of the final resolution (art. 60). For refunds: as in art. 61.
• Suspension (art. 65). The main grounds are:
• 1 year from an administrative payment demand for assessed tax. If the taxpayer appeals to the TFN, the suspension runs until 90 days after notice of the TFN ruling (art. 65 a).
• From the resolution imposing a fine; if appealed to the TFN, until 90 days after the ruling (art. 65 b).
• While administrative and judicial proceedings last, and from the art. 17 vista, where the special audit regime with presumption of accuracy of Chapter XIII (arts. 117 and following) was applied (art. 65 c, second paragraph).
• From submission to the settlement stage (art. 65 d).
• From a court injunction that prevents assessment, until 180 days after it is lifted.
• For fines, from a criminal complaint until 180 days after ARCA is notified of the final criminal judgment.
• 2 years for investors in companies with promotional benefits (art. 66).
• Interruption. For tax: by express or tacit acknowledgement, waiver, or certain enforcement actions (art. 67). For fines: by new infractions or waiver (art. 68). For refunds: by a refund claim or suit (art. 69).
• Law 27.799, art. 32 repealed the unnumbered article after art. 65 (unconfirmed).
• Criminal link. Criminal tax proceedings cannot continue once ARCA's power to assess the underlying tax is time barred (Penal Tax Regime, second unnumbered article after art. 16, added by Law 27.799, art. 13).

8. Appeals (art. 76 and following)

• The choice (art. 76). Within 15 business days of notice of a resolution imposing fines, assessing tax or deciding a refund claim, the taxpayer may file, at its option:
• (a) a reconsideration request (recurso de reconsideración) to the superior of the official who issued the act; or
• (b) an appeal to the TFN, "when viable".

The choice is exclusive, and the TFN route is lost once reconsideration is chosen (unconfirmed). * No TFN appeal (art. 76, third paragraph, replaced by Law 27.430, art. 212). An appeal to the TFN is not available against: * liquidations of advances and payments on account; * interest assessed without disputing the tax; * declarations that a payment plan has lapsed; * exclusion from the monotributo regime; * demands to repay VAT export refunds; * art. 14 payment demands.

These go through art. 74 of the regulatory decree: an appeal to the Director General within 15 days, decided without hearing within 60 days, then only art. 23 of Law 19.549 (Decree 1397/1979, art. 74). An appeal to the TFN against these acts that is manifestly inadmissible does not suspend them (art. 167, second paragraph). * Reconsideration (art. 80). ARCA must decide within 20 days. If the reconsideration concerns a fine, the taxpayer may then sue in the federal courts within 15 days (art. 82 a). If it concerns tax, the route after an adverse decision is to pay and claim a refund (art. 81, third paragraph, and art. 82 b) (unconfirmed). Evidence offered in reconsideration must be produced within 30 non-extendable days (Decree 1397/1979, art. 55). * Final if not appealed (art. 79). Without an appeal within the term, assessments become final. Fine and refund decisions become res judicata.

9. The Tax Court (arts. 144 to 196)

• Nature and seat. The TFN was created by Law 15.265. It hears appeals on taxes and fines imposed by ARCA's tax (DGI) and customs (DGA) branches, except smuggling cases (art. 144). It is autonomous in administrative and financial matters (art. 154). Its seat is in Buenos Aires City. It may sit through fixed or mobile delegations (art. 145, replaced by Law 27.430, art. 225). The sources do not show any delegation currently operating (unconfirmed). Filings from the provinces can be made at ARCA DGI agencies and customs offices, which act as TFN filing desks (TFN Reglamento, Acordada 840/93, art. 2; TFN FAQ).
• Thresholds (art. 159, amounts set by Law 26.784, art. 74). The TFN hears appeals against:
• assessments of tax and accessories over ARS 25,000 (US$16);
• adjustments of tax losses over ARS 50,000 (US$32);
• fines over ARS 25,000, or sanctions of another kind except arrest;
• refund denials and direct refund claims over ARS 25,000;
• delays in refund claims (art. 81, second paragraph);
• amparo for delay (arts. 182 and 183).

Where tax and a fine are decided together, the whole resolution can be appealed if their sum exceeds the threshold. Either concept can be appealed alone if it exceeds the threshold by itself (art. 165). These thresholds have not been updated since 2012 and are now negligible. In practice almost every assessment can go to the TFN. The Executive may change them (art. 198). * Deadline and filing (art. 166). The appeal is filed in writing with the TFN within 15 business days of notice. The taxpayer must notify ARCA within the same term, or face a formal fine under art. 39. The appeal must contain all grievances, defences and evidence. Except in fine cases, evidence not offered during the ARCA procedure cannot be offered, unless it concerns new facts. TFN terms run in business days and are suspended during the TFN's holiday recess (art. 152): January, and the winter recess set by the Supreme Court (Reglamento, art. 3). Terms that relate to TFN proceedings count TFN business days (art. 4). * Format. Electronic filing through TAD has been available since 2019. The TFN publishes a user manual, "Recurso ante TFN" (TFN website; Acordada AA 1/2019 approving the Annex to Acordada 840 on electronic files). The TFN FAQ (paper procedure) lists what to attach: Form F4 completed in five copies with the amount in dispute and a constituted domicile in Buenos Aires City; copies of the appeal and the contested resolution; documentary evidence; and proof of representation. Representation may be shown by a notarised power of attorney or by Form F3 certified by a notary or the TFN Secretary (art. 160; TFN FAQ). * Who may sign (art. 161). Lawyers and also public accountants registered in their professional council. * No prior payment; collection suspended (art. 167). The appeal does not suspend the payment demand except for the part appealed. No payment of the disputed tax is required to file. This contrasts with the court route for tax, where the taxpayer must first pay and then sue for a refund (art. 81, third paragraph). Interest keeps running during the appeal (art. 37). ARCA's preventive attachments are not prevented. The 300 day lapse term of a preventive attachment is suspended during the TFN appeal until 30 days after the TFN ruling becomes final (art. 111). * Filing fee (Law 25.964). A fee (tasa de actuación) of 2.50% of the total amount in dispute, including fines, is payable in full when filing (arts. 2 and 3). Amparo claims pay a fixed ARS 80. The fee is cut to one third if a preliminary defence ends the case or the appellant withdraws before ARCA answers (art. 5). It forms part of the costs, so the losing side ultimately bears it (art. 6). Non-payment does not stop the case, but it is enforced through ejecución fiscal with interest (art. 7). Litigants with a court-granted benefit of litigation without costs are exempt; insolvent litigants may get up to a 50% reduction (art. 9). Whether "amount in dispute" includes resarcitory interest calculated in the assessment is not explicit (unconfirmed). * Procedure (arts. 169 to 177, largely replaced by Law 27.430, arts. 235 to 240). The case moves through these stages: 1. Within 10 days of receiving the file, the member in charge (vocal) serves the appeal on ARCA, which has 30 days to answer, raise defences, attach the administrative file and offer evidence. This is extendable once by up to 30 days only by agreement of both parties (art. 169). 2. Preliminary defences (lack of jurisdiction, standing, lis pendens, res judicata, legal defect, limitation, nullity) are served on the appellant for 10 days and decided within 10 days (art. 171). 3. If there is no evidence to produce, the case goes to the chamber (sala) within 10 days (art. 172). 4. If facts are disputed, the vocal calls a preliminary evidence hearing within 10 days, fixes the relevant facts, and either opens the evidence stage or declares the case a pure question of law (art. 173). 5. The evidence stage lasts up to 60 days. It can be extended by up to 30 days at a party's request, or up to 45 days by agreement (unnumbered article after art. 173). The parties produce evidence directly, with the vocal's help (art. 174). ARCA must report how it resolved similar cases (art. 175). 6. At the close, the vocal declares the evidence stage closed and the chamber gives 10 days for written closing briefs, or calls an oral hearing within 20 days (art. 176). The TFN can order its own evidence at any point (art. 177). * Judgment (arts. 184 to 188). The chamber calls for judgment within 5 or 10 days and must rule within: * 15 days on preliminary defences; * 30 days on the merits without evidence; * 60 days on the merits with evidence.

These terms double if substitute members sit (art. 188). The TFN cannot declare laws unconstitutional unless the Supreme Court has already done so (art. 185). It can declare that ARCA's interpretation does not fit the law (art. 186). * Liquidation (art. 187). The TFN can calculate the amounts itself or order ARCA to calculate them within 30 days (extendable once). The calculation is served on the parties, decided, and appealable within 15 days. * Costs (art. 184). The loser pays the winner's costs, including professional fees under the lawyers' fee rules, unless the chamber gives reasons for an exemption. If the TFN reduces or recharacterises a fine, costs are borne by each party, unless the fine was reckless, in which case ARCA pays. * Procedural fines (art. 162). Up to ARS 20,000 (US$13) for lack of cooperation.

10. After the Tax Court: court of appeals and Supreme Court

• Appeal to the chamber (arts. 86 b and 192). Either side may file a recurso de revisión y apelación limitada within 30 days of notice of the TFN ruling. The appeal is a mere filing. Grievances follow within 15 days, the other side answers in 15 days, and the file goes up within 48 hours (art. 195). In amparo cases the term is 10 days. ARCA's tax and customs branches must appeal adverse rulings. The Tax Policy Undersecretariat may then decide to withdraw the appeal (art. 193).
• Competent chamber (art. 192, second paragraph). This is the national chamber with jurisdiction over the TFN seat or delegation where the case was filed. For cases filed in Buenos Aires City it is the Cámara Nacional de Apelaciones en lo Contencioso Administrativo Federal (unconfirmed). The chamber accepts the TFN's findings of fact unless they appear erroneous. It can annul for manifest procedural defects, and decides the merits (art. 86).
• Effects (art. 194). The appeal suspends the ruling, except rulings ordering payment of tax and interest, where the appeal does not suspend payment. If payment is not shown within 30 days of notice of the ruling or of the approved liquidation, ARCA issues the debt certificate (boleta de deuda) and sues under art. 92. Fines confirmed by the TFN are not payable until the chamber decides, because that appeal suspends them.
• Supreme Court. Judgments under Law 11.683 are final and do not allow a refund action, without prejudice to the extraordinary appeal under Laws 48 and 4055 (art. 89). The thresholds, deadlines and fees for the Supreme Court stage are not in the sources (unconfirmed).
• Court filing fees in the federal courts (as opposed to the TFN fee) are not in the sources.

11. Refund claims (art. 81)

• Voluntary overpayments. The taxpayer first files a claim with ARCA. Against a denial, it may within 15 days choose reconsideration, a TFN appeal or a lawsuit. It has the same choice if ARCA does not decide within 3 months (art. 81, first and second paragraphs; arts. 181 and 182 c).
• Payments made under an ARCA assessment. The refund is sought by lawsuit directly before the TFN or the federal courts, at the taxpayer's option (art. 81, third paragraph). In court, the taxpayer cannot rely on facts or evidence not raised before ARCA, except new facts. It must prove how much the tax paid exceeds the tax legally due (art. 83).
• Indirect taxes (VAT, excise) can only be refunded to the legal taxpayer if it proves it did not pass the tax on, or that it refunded it to customers (art. 81, last paragraph).
• ARCA counterclaims. A refund claim allows ARCA to audit the period, even if its own powers are time barred, and to offset any tax found due (art. 81, fourth paragraph).
• Interest owed to the taxpayer runs from the TFN appeal or claim, or from the administrative claim where that claim is mandatory (art. 179), at 0.50% a month (Res. MECON 3/2024, art. 4).
• Limitation: 5 years (art. 56).

12. Precautionary measures and enforcement (arts. 92, 111)

• Preventive attachment (art. 111). At any time, for good reason and under its own responsibility, ARCA may ask a court for a preventive attachment (embargo preventivo), or failing that a general asset freeze (inhibición general). It covers the amount presumably owed by the taxpayer or by persons who may be jointly liable. The taxpayer may replace the attachment with a sufficient real guarantee. The attachment lapses if ARCA does not start enforcement within 300 judicial business days, a term suspended during a TFN appeal.
• Enforcement action (art. 92). The debt certificate issued by ARCA is enough to sue. The defendant is summoned to pay the claim plus 15% for interest and costs. It may raise only four defences within 5 days: documented payment, documented extension, limitation, or formal defects of the certificate. The judgment cannot be appealed. The debtor can only pay and then claim a refund (art. 92; art. 93).
• Asset measures. Once the judge orders measures, the ARCA attorney (representante del Fisco) can seize bank accounts and funds held in financial entities, payment accounts (added by Law 27.701, art. 66), and goods of any kind, and can impose general freezes. Bank secrecy does not apply. Measures over registrable goods or bank accounts are recorded by an order issued by the ARCA attorney. ARCA must lift measures within 5 business days after the claim is paid (art. 92).
• Payments after the suit do not support a defence. The suit is closed or reduced, but the debtor pays costs (art. 92).
• Payment plan and enforcement. Joining a payment plan leads ARCA to request that the case be archived. If the plan lapses, ARCA issues a new certificate for the balance (art. 92). Under RG 5321/2023, art. 19, bank attachments are lifted once the plan covers the claimed debt. Funds already seized are first applied to the debt.
• Banks that let attached funds escape become jointly liable (unnumbered article after art. 92).

13. Payment plans (art. 32 and ARCA general resolutions)

• Legal basis (art. 32). ARCA may grant payment facilities for taxes, interest and fines. The financing rate cannot exceed the art. 37 rate.
• Permanent regime: RG 5321/2023 (AFIP), as amended by RGs 5481/2024, 5656/2025, 5681/2025, 5759/2025, 5776/2025 and 5896/2026 (Infoleg updated text). It applies through the web service "Mis Facilidades". Plan types (art. 5):
• general debt;
• annual taxes (income tax and personal assets tax, joined from the due month to the fifth following month);
• self-employed and monotributo contributions;
• customs;
• debts arising from audits (inspection adjustments accepted by the taxpayer, or determinaciones de oficio);
• special plans for emergencies;
• insolvency.
• Main conditions.
• Financing interest equals 100% of the resarcitory rate in force at consolidation, currently 2.75% a month (Annex as replaced by RG 5759/2025 and RG 5776/2025).
• Minimum instalment and minimum down payment: ARS 50,000 (US$32) (art. 9 a and b, as amended by RG 5759/2025, in force 26 September 2025).
• Instalments fall due on the 16th of each month (art. 14).
• The down payment percentage and maximum number of instalments depend on taxpayer type and the SIPER compliance profile (arts. 6 and 7). The Infoleg text of the current Annex shows only the interest rate (unconfirmed).
• Disputed debts (RG 5321/2023, art. 18). To include a debt that is under administrative, TFN or court dispute, the taxpayer must first withdraw the appeal and waive all actions, including refunds, using Form F.408 through "Presentaciones Digitales". You cannot keep a TFN appeal alive and pay the same debt in instalments.
• Lapse (RG 5321/2023, art. 16).
• General rule: two instalments unpaid, consecutive or not, 60 calendar days after the due date of the second; or the last instalment unpaid 60 days after its due date.
• Stricter rule: one instalment unpaid 60 days after its due date, for general debt plans of "other taxpayers" with compliance profile II, and for annual tax plans of "other taxpayers".
• After lapse, ARCA may sue for the whole balance (art. 17). A lapse declaration cannot be appealed to the TFN (art. 76, item 3).
• Instalments of ARS 100,000,000 or more (US$63,943) must be paid by direct debit from 1 October 2026 (RG 5896/2026, arts. 6 and 7).
• Special SME regime: RG 5875/2026 (BO 14 July 2026). It covers taxes, social security, withholdings and customs obligations due, and fines imposed, up to 30 June 2026 (art. 2). Who may join: micro and small companies, small taxpayers and non-profits (up to 18 instalments, or 9 for withholdings, with a 5% down payment), and medium companies tranches 1 and 2 (up to 15 instalments, or 7 for withholdings, with a 10% down payment). The financing rate is 2.75% a month (art. 5). Adhesion is open until 30 October 2026 (art. 9). Joining waives refund rights for the amounts included (art. 11). Plans do not reduce interest or release fines (art. 2).
• Other 2026 special regimes exist for health establishments (RG 5858/2026, amended by RG 5874/2026) and for insolvent taxpayers (RG 5873/2026). They are outside the scope of this page.

14. Voluntary disclosure and rectification

• There is no separate voluntary disclosure programme in Law 11.683. The tool is the amended return (declaración jurada rectificativa), whose effect on fines depends on timing (art. 49).
• Before an audit order, a non-reincident taxpayer that files an original or amended return is exempt from omission and fraud fines (art. 49, first paragraph). Interest is always due (art. 37).
• For criminal purposes, ARCA will not file a complaint when original or amended returns are filed before any notice that an audit has started for that tax and period (Penal Tax Regime, art. 19 d, replaced by Law 27.799, art. 14).
• Taxpayers who regularise spontaneously after failing to register keep the 5 year limitation period instead of 10 years (art. 56 a).
• Waiving elapsed limitation is a mitigating factor (unnumbered article after art. 50). It also restarts the period (arts. 67 b and 68 c).
• Simplified income tax return regime for resident individuals: a separate protection with its own rectification rules. See Fiscal Innocence.
• Past amnesties. Law 27.743 (BO 8 July 2024), Title I, created an exceptional regularisation regime for obligations due up to 31 March 2024, with a 150 day adhesion window from ARCA's regulations (arts. 1 to 3). Title II created an asset regularisation regime. Both are closed for new obligations and are relevant only for existing plans and pending cases (unconfirmed).

15. Criminal tax exposure (pointer)

The Penal Tax Regime is Title IX of Law 27.430, as amended by Law 27.799. The basic evasion threshold is ARS 100,000,000 (US$63,943) per tax and period (art. 1 RPT). Aggravated evasion starts at ARS 1,000,000,000 (US$639,427) (art. 2 a). Misappropriation of tax withheld starts at ARS 3,500,000 (US$2,238) (art. 7). Key procedural points:

• ARCA does not file a complaint if the tax plus interest is paid in full before the complaint is filed. This is available once per person (art. 16 RPT).
• After a criminal charge, the action is extinguished by paying tax, interest and an additional 50% within 30 business days. RG 5882/2026 sets the payment form (VEP F.2712, concept 762).
• Criminal proceedings fall away once the tax is time barred (second unnumbered article after art. 16 RPT).

Full detail: Fiscal Innocence Law.

Step by step

The statutory column shows what the law requires. The planning estimate column is a rough range for budgeting. It is not taken from any source and must be checked against TFN statistics (TFN website, "Estadísticas", "Informes de gestión") and practitioner experience (unconfirmed).

Cost to do it (audit through TFN ruling). The TFN filing fee is 2.50% of the amount in dispute (Law 25.964). For an ARS 100,000,000 dispute that is ARS 2,500,000 (US$1,599). Resarcitory interest at 2.75% a month on the unpaid tax keeps running throughout (art. 37). Professional fees for counsel, accountants and experts are not regulated in the sources (unconfirmed). If the taxpayer loses, it also pays ARCA's costs (art. 184). No capital outlay is required to appeal to the TFN (art. 167). Time: see the table above.

Costs and timelines

Table 1. Penalties under Law 11.683 (amounts in force from 2 January 2026; UVA update from 1 January 2027)

One-off relief. Law 27.826, art. 17 reduces by 50% the formal fines under arts. 38, 39 and the unnumbered articles after them where: the infraction was committed before 9 October 2026; the fine is not final, or is final but unpaid; the obligation fell due on or after 2 January 2026; and the offender is an SME, individual, undivided estate or non-profit that is not a Gran Contribuyente Nacional. The duty must be complied with first or at the same time. Using the relief means unconditionally accepting the unreduced part, waiving actions and paying costs. ARCA had to issue implementing rules within 30 days of publication (art. 18). They are not in the sources (unconfirmed). Whether art. 49 bis (25%) and art. 17 (50%) stack, and how they combine with the 50% early payment reductions of art. 38 and the unnumbered article after art. 70, is not stated (unconfirmed).

Table 2. Reductions of omission and fraud fines for regularisation (art. 49)

The percentages in columns 3 and 4 apply the reading of "legal minimum" explained in section 5 (unconfirmed).

Table 3. Limitation periods

Table 4. Deadlines at each step (business days unless stated, art. 4)

Table 5. Tax Court access and cost

Table 6. Timeline of norms

Worked examples

Facts (assumed). An Argentine SA (December year end) filed its 2024 income tax return on time but understated taxable income. As a result, it omitted ARS 50,000,000 (US$31,971) of income tax. For illustration, the payment due date is taken as 19 May 2025 (unconfirmed). The company is not a reincident, used no fake invoices, and the error is not fraudulent. Interest accrues as simple daily interest at the monthly rate divided by 30 (Res. MECON 3/2024, art. 7). The rate is 4% a month from 20 May to 30 June 2025 (Res. 199/2025) and 2.75% a month from 1 July 2025 (Res. 823/2025), assumed unchanged through December 2026.

Step 1. Interest to each payment date.

• 20 May to 30 June 2025: 42 days × (4% ÷ 30) × 50,000,000 = ARS 2,800,000 (US$1,790). This applies in every scenario.
• From 1 July 2025: days × (2.75% ÷ 30) × 50,000,000 = ARS 45,833.33 per day.

Check for scenario B: 2,800,000 + (289 × 45,833.33 = 13,245,833) = 16,045,833 interest. Fine = 25% × 50,000,000 = 12,500,000. Total = 50,000,000 + 16,045,833 + 12,500,000 = 78,545,833.

Step 2. Variants that change the answer.

• Cross-border income. If the omission related to transactions with foreign persons (for example under-priced exports to a related party), the base fine is 200% (art. 45, second paragraph). Scenario E's fine would then be ARS 100,000,000 (US$63,943), for a total of ARS 177,229,167 (US$113,325).
• Fraud. If ARCA proves or presumes fraud (art. 47), the fine is 2 to 6 times the tax: ARS 100,000,000 to ARS 300,000,000 (US$63,943 to US$191,828), before art. 49 reductions.
• Limitation. The adjustment of ARS 50,000,000 is below the ARS 100,000,000 criminal threshold. Whether it is a "significant discrepancy" depends on the 15% test: it is one if the tax originally declared was ARS 333,333,333 or less (50,000,000 ÷ 15%). If it is not a significant discrepancy and the original return was filed and paid on time, the 3 year period applies. The 2024 period would then become time barred on 31 December 2028 (start 1 January 2026, art. 57) instead of 31 December 2030, absent suspensions.
• 15 business day safe harbour. If ARCA serves the art. 17 assessment and the company files an amended return within 15 business days and pays or regularises the balance with interest, the difference does not count as a significant discrepancy for the 3 year rule (Decree 1397/1979 as amended by Decree 1253/2026, art. 2). This protects the limitation period for other years. It does not, by itself, remove the fine for the year assessed.
• Payment plan. Under RG 5321/2023, art. 5 e, debts from audits (accepted inspection adjustments or assessments) can go into a plan financed at 100% of the resarcitory rate (2.75% a month). The down payment and number of instalments are set in the Annex (unconfirmed). A plan does not reduce interest or release fines (art. 1).

Lesson. Rectifying before an audit order saves ARS 63,841,667 (US$40,822) compared with consenting to the assessment (scenario A against E). Every month of delay adds ARS 1,375,000 (US$879) of interest at 2.75%.

Facts (assumed). Same company. It disagrees on the merits. ARCA issues an assessment resolution notified on 1 December 2026 for:

• income tax ARS 50,000,000;
• resarcitory interest to 30 November 2026 of ARS 26,541,667 (US$16,971), calculated as in example 1;
• an omission fine of 100%, ARS 50,000,000.

Total claimed: ARS 126,541,667 (US$80,914).

Step 1. Deadline. The company has 15 business days from 1 December 2026 to appeal (arts. 76 and 166). It must also notify ARCA within the same term (art. 166). Business days exclude weekends, holidays and TFN non-working days (art. 4). Before filing, check the TFN calendar of non-working days for December 2026, because the TFN January recess suspends terms (art. 152; Reglamento art. 3).

Step 2. Filing fee (Law 25.964).

• If the amount in dispute is tax plus fine: 2.50% × ARS 100,000,000 = ARS 2,500,000 (US$1,599).
• If interest in the assessment is also counted: 2.50% × ARS 126,541,667 = ARS 3,163,542 (US$2,023) (unconfirmed).
• If the company withdraws before ARCA answers, the fee is cut to one third: ARS 833,333 (US$533) on the lower base (art. 5).

Step 3. What must be paid to stop enforcement while the TFN case runs. Nothing. The appeal suspends the payment demand for the part appealed (art. 167). No bank guarantee or deposit is required by Law 11.683 to obtain that suspension. However:

• Interest keeps running (art. 37). If the company loses, it pays interest for the whole period.
• ARCA may still request a preventive attachment under art. 111 if it has good reasons. The company can replace it with a sufficient real guarantee (art. 111). The forms of guarantee ARCA accepts are governed by RG 3885 and amendments, which are not in the sources (unconfirmed).
• Parts of the assessment that are not appealed must be paid within 15 days (art. 167).

Step 4. Timeline. The TFN statutory terms add up to about 230 business days without extensions, preliminary defences or the January and winter recesses (Table 4 and step by step table). The planning estimate in this page is 3 to 6 years (unconfirmed). Assume, for illustration only, a ruling against the company notified on 30 November 2029.

Step 5. After an adverse TFN ruling. Assume the 2.75% rate stays unchanged.

• Interest from 19 May 2025 to 30 November 2029 = ARS 2,800,000 + (1,614 days × 45,833.33) = ARS 76,775,000 (US$49,092).
• Tax plus interest = ARS 126,775,000 (US$81,063).
• The company may appeal to the chamber within 30 days (art. 192). That appeal does not suspend payment of tax and interest (art. 194). The company must show payment within 30 days of notice of the ruling or of the approved liquidation. Otherwise ARCA issues the debt certificate and sues (art. 194; art. 92). In enforcement, the defences are limited and the judgment cannot be appealed (art. 92).
• The fine (ARS 50,000,000) remains suspended until the chamber rules, because the appeal has full effect for fines (art. 194).
• Options to avoid seizure at this stage:
• (a) Pay tax and interest and continue the chamber appeal. If the company wins, ARCA refunds with interest at 0.50% a month (Res. MECON 3/2024, art. 4), far below the 2.75% the company paid.
• (b) Payment plan. This requires withdrawing the appeal and waiving all rights (RG 5321/2023, art. 18), so it ends the dispute.
• (c) Ask the chamber for an injunction suspending enforcement, usually against a guarantee (contracautela). This route is not regulated in Law 11.683 or the sources (unconfirmed).
• Costs. As the losing party, the company bears its own fees, ARCA's fees under the lawyers' fee rules, and the TFN filing fee (art. 184; Law 25.964, art. 6). If it wins, ARCA reimburses the fee and pays costs, unless the chamber exempts it with reasons.

Cost to do it (example 2).

• Fees: TFN filing fee of ARS 2,500,000 to 3,163,542 (US$1,599 to US$2,023), plus counsel and expert fees (unconfirmed).
• Capital: none at the TFN stage. After an adverse ruling, ARS 126,775,000 (US$81,063) within 30 days, or a court-approved guarantee (unconfirmed).
• Months: about 11 to 12 months of statutory TFN time; planning estimate 36 to 72 months (unconfirmed), plus the chamber stage.

USD perspective. At the 23 Oct 2026 dólar MEP rate, the 2.75% monthly peso interest (33% a year, simple) is a real cost only if peso depreciation and inflation run below that rate. This page does not forecast either.

Practical traps

1. The DFE is live service. A notice in the electronic domicile counts as served even if nobody reads it (unnumbered article after art. 3, often called art. 3 bis; art. 100 g). Assign a person and a back-up to check it daily, and keep the e-mail alerts updated (unconfirmed).
2. Reconsideration closes the Tax Court door. The art. 76 choice is exclusive. For tax assessments, reconsideration leads to pay-then-sue. Most advisers choose the TFN for tax assessments because it suspends collection (art. 167) (unconfirmed).
3. Evidence must be offered early. Evidence not offered during the ARCA procedure cannot be offered at the TFN, except on fines or new facts (art. 166). Treat the answer to the art. 17 vista as your trial brief.
4. Art. 14 demands and lapsed plans cannot go to the TFN. Disallowed withholdings, payments on account or credits are demanded directly. Plan lapses, monotributo exclusion and VAT export refund claw-backs also skip the TFN (art. 76). Use the art. 74 DR appeal within 15 days.
5. Interest does not stop. Neither an appeal (art. 37) nor a slow procedure stops resarcitory interest. Only payment does. ARCA's refund rate (0.50%) is far lower than the late payment rate (2.75%), so paying under protest and claiming a refund is expensive if you win late.
6. Payment plans and appeals do not mix. A plan for disputed debt requires withdrawing and waiving refund rights (RG 5321/2023, art. 18; RG 5875/2026, art. 11).
7. Fines must be in the assessment. If ARCA assesses tax but imposes no fine in the same resolution, it cannot impose one later for the same facts (art. 74).
8. Fake supplier invoices are fatal. They trigger a significant discrepancy whatever the amount, which keeps the 5 year period (art. 56). They also disallow credits (art. 34) and raise fraud presumptions (art. 47).
9. Directors' personal exposure. Directors and managers can be made jointly liable for tax (art. 8) and are personally liable for fines (art. 55). ARCA must follow the art. 17 procedure against them, so each director should appeal individually.
10. Record retention. Ten years (art. 33) or prescription plus 5 years (DR art. 48), whichever is longer. Electronic media must stay operational for 2 years (art. 36).
11. Cross-border omissions double the fine. 200% instead of 100% (art. 45). Transfer pricing files and information returns carry separate high fines (Table 1).
12. Notify ARCA when appealing. The TFN appeal must be communicated to ARCA within the same 15 days, under penalty of an art. 39 fine (art. 166).
13. TFN recess. Terms are suspended in January and in the winter recess (art. 152; Reglamento art. 3), but ARCA's administrative terms are not. A vista answered in January still runs in ARCA's calendar (unconfirmed).
14. SME plan deadline. RG 5875/2026 closes on 30 October 2026 (art. 9). After that, only the permanent RG 5321 conditions apply.
15. Rectifying at the inspectors' request still counts. Fines drop to one quarter of the minimum if done before the vista previa (art. 49). Waiting for the formal vista doubles the fine to one half.

Recent changes

• 29 December 2017. Law 27.430 (BO 29 December 2017): rewrote much of Law 11.683. Changes included the place of management as tax domicile, the electronic domicile linked to TAD, the audit order requirement, the voluntary settlement stage, the 100%/200% omission fine and 2 to 6 times fraud fine, the art. 49 reductions keyed to audit milestones, excusable error, TFN procedure and costs, and art. 35 h preventive measures.
• 22 January 2024. Res. MECON 3/2024: set interest rates by formula (1.3 times BNA overdraft rate).
• 8 July 2024. Law 27.743: exceptional regularisation regime for debts due to 31 March 2024 (Title I).
• 1 March 2025. Res. MECON 199/2025: fixed rates of 4% resarcitory, 5% punitive and 0.75% refund.
• 1 July 2025. Res. MECON 823/2025: rates cut to 2.75%, 3.50% and 0.50%.
• 26 September 2025. RG 5759/2025: payment plan minimums raised to ARS 50,000; new Annex; insolvency plan added.
• 3 November 2025. RG 5776/2025: plans that lapsed within 6 months (formerly 12) count against the plan limit; Annex financing at 100% of the resarcitory rate.
• 2 January 2026. Law 27.799: fixed formal fines multiplied (for example art. 38 from ARS 200/400 to ARS 220,000/440,000); 3 year limitation for compliant registered taxpayers; criminal thresholds raised; provincial limitation aligned with Law 11.683.
• 14 July 2026. RG 5875/2026: SME special plan, open to 30 October 2026.
• 1 October 2026. RG 5896/2026: direct debit for instalments of ARS 100,000,000 or more.
• 9 October 2026. Law 27.826: new significant discrepancy article (15%, criminal threshold, fake invoices and improper direct credits); new art. 49 bis (25% formal fine reduction); one-off 50% formal fine relief (art. 17).
• 23 October 2026. Decree 1253/2026: regulates the significant discrepancy test for art. 56 and adds the 15 business day safe harbour.

Pending changes

• ARCA rules for Law 27.826, art. 17 (one-off 50% relief). Due within 30 days of 9 October 2026 (art. 18) (unconfirmed).
• First UVA update of the fixed fines and thresholds on 1 January 2027 (Law 27.799, art. 43). ARCA must publish the amounts.
• TFN thresholds remain at 2012 levels (art. 159). No update is in the sources.
• Interest rates can change at any time by MECON resolution (Res. 3/2024, art. 6 says ARCA publishes them).
• RG 5321 Annex details (down payments, instalment caps) (unconfirmed).
• Interaction of the reductions under art. 38, the unnumbered article after art. 70, art. 49 bis and Law 27.826 art. 17 (unconfirmed).
• The vista previa regulation (content, deadlines) is not in the sources; Infoleg's updated Decree 1397/1979 does not contain it (unconfirmed).
• Contested point: whether "legal minimum" in art. 49 equals the fixed 100%/200% of art. 45 (see section 5).

FAQ

1. Do I have to pay the tax before appealing to the Tax Court? No. A TFN appeal suspends the payment demand for the part appealed (art. 167). You must pay the 2.50% filing fee on the amount in dispute (Law 25.964), and interest keeps running (art. 37).

2. How long do I have to appeal an assessment? 15 business days from notice (arts. 76 and 166). Notices posted to your electronic tax domicile count (art. 100 g).

3. Should I choose reconsideration or the Tax Court? For tax assessments the TFN is usually preferable. It is independent of ARCA, suspends collection, and leads to the court of appeals. Reconsideration is decided by ARCA itself within 20 days (art. 80). After that, disputing tax generally means paying first and claiming a refund (art. 81) (unconfirmed). For fines only, reconsideration followed by a lawsuit (art. 82) is an option.

4. Can ARCA freeze my bank accounts during an audit? ARCA can ask a judge for a preventive attachment at any time on reasoned grounds (art. 111). Once a debt is final and enforced, it can seize accounts directly through its attorney after the judge orders measures (art. 92). Joining a payment plan leads to the attachment being lifted for the debts included (RG 5321/2023, art. 19).

5. What happens if I file an amended return during an audit? If you are not a reincident, the omission or fraud fine drops to one quarter of the minimum when you file between the audit order and the vista previa. It drops to one half before the formal vista, and to three quarters if you accept within the first 15 days after the vista (art. 49). Interest is always due.

6. How long can ARCA go back? Five years from 1 January after the year of the due date for registered taxpayers. Three years if you filed and paid on time and ARCA finds no significant discrepancy (15% or more, above ARS 100,000,000, or fake invoices). Ten years if you were not registered (arts. 56 and 57). Suspensions can extend these periods (art. 65).

7. What interest rate applies to late taxes today? 2.75% a month resarcitory and 3.50% a month punitive once ARCA sues, since 1 July 2025 (Res. MECON 3/2024 as amended by Res. 823/2025). Payment plans under RG 5321/2023 are financed at 100% of the resarcitory rate.

8. Can an accountant represent me before the Tax Court? Yes. Registered public accountants may represent and sponsor parties, as can lawyers (art. 161).

9. Can I put a disputed assessment into a payment plan and keep litigating? No. Including disputed debt requires withdrawing the case and waiving all actions, including refunds (RG 5321/2023, art. 18).

10. Are directors personally at risk? Yes. Directors, managers and representatives can be jointly liable for the company's tax if it fails to pay within 15 days of a demand (art. 8). They are personally liable for fines for breaches within their responsibility (art. 55). ARCA must follow the assessment procedure against each of them (art. 17).

11. My company is an SME. Do the new fine reductions apply automatically? The 25% reduction of formal fines in art. 49 bis applies by operation of law from 9 October 2026 to MiPyMEs and to individuals who are not Grandes Contribuyentes Nacionales. The one-off 50% relief (Law 27.826, art. 17) requires compliance with the underlying duty and acceptance of the reduced claim, and its ARCA implementing rules are pending (unconfirmed).

12. Is there a filing fee if I just want to ask ARCA for a binding ruling? The sources do not show a fee. ARCA must answer within 90 calendar days (unnumbered article after art. 4) (unconfirmed).

13. Can the Tax Court strike down a tax law as unconstitutional? No, unless the Supreme Court has already declared that law unconstitutional (art. 185). It can, however, rule that ARCA's interpretation does not fit the law (art. 186).

Primary sources

• Law 11.683 (t.o. 1998, Decree 821/1998), Infoleg updated text including amendments to Law 27.826
• Infoleg list of norms complementing Decree 821/1998
• Decree 1397/1979 (regulation of Law 11.683), Infoleg updated text
• Law 27.430 (BO 29 December 2017), updated text
• Law 27.743 (BO 8 July 2024)
• Law 27.799 (BO 2 January 2026), updated text
• Law 27.826 (BO 9 October 2026)
• Decree 1253/2026 (BO 23 October 2026)
• Res. MECON 3/2024, Infoleg updated text
• Res. MECON 3/2024, record and amendments
• Res. MECON 199/2025
• Res. MECON 823/2025
• Res. MECON 559/2022, Res. MH 598/2019, Res. MH 50/2019, Res. MEyP 314/2004 (rate history records)
• AFIP RG 5321/2023, Infoleg updated text
• ARCA RG 5759/2025
• ARCA RG 5875/2026
• ARCA RG 5874/2026
• ARCA RG 5882/2026
• ARCA RG 5896/2026
• ARCA RG 5902/2026
• AFIP RG 5583/2024
• Law 25.964 (TFN filing fee), updated text
• TFN Reglamento de Procedimiento, Acordada 840/93 (as amended to 2007)
• TFN Acordada AA 1/2019, electronic file annex
• TFN official website pages: home, FAQ, normativa, electronic file, statistics, calendar, acordadas

Related pages

• What are the penalties for filing or paying late with ARCA?
• 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
• Live dashboard: inflation and FX