New Deadline Set for October 13, 2026
The Agencia de Recaudación y Control Aduanero (ARCA) has announced a further postponement for the submission of income tax affidavits for the 2025 fiscal period. The new deadline for individuals and undivided estates is October 13, 2026, as established by Resolution 5898/2026, which was published in the Official Gazette on Monday. The measure, signed by ARCA's executive director Andrés Edgardo Vázquez, takes effect immediately upon publication.[S1][S2][S3]
This latest extension follows two prior postponements. The original deadline had been extended to July 27, 2026, through Resolution 5851. Subsequently, Resolution 5876 and its amendment 5890 granted an additional period until September 22, 2026. The new resolution cites tax administration reasons as the basis for extending the filing obligation to October 13, 2026, aiming to facilitate compliance for affected taxpayers.[S1][S2][S3]
Payment Deadline and Advance Payments Unchanged
The extension applies only to the filing of the affidavit and does not alter the payment deadline for the balance of the 2025 fiscal period, which remains July 27, 2026. Additionally, the resolution introduces a provision for advance payments for the 2026 fiscal period. If the Cuentas Tributarias system cannot make available the amount of the first or second advance due to the failure to file the 2025 affidavit, taxpayers must calculate and pay these obligations based on their own working papers.[S1][S2][S3]
The measure covers both taxpayers under the general regime and those who have opted for the Simplified Affidavit Regime, as regulated by Resolution 5692. The resolution was endorsed by ARCA's legal and collection departments and issued under the authority of Law 11.683 and Decree 618/1997. The income tax for employees is adjusted semi-annually based on the Consumer Price Index published by Indec, with the mid-2026 adjustment referencing a 1.9% increase in June's IPC.[S3]
