ARCA offers November and December tax deadlines: new dates

ARCA sets a different end date for compliance with filing sworn statements and paying certain obligations

11/13/2025 – 05:51 AM

The Customs Collection and Control Agency (ARCA), as an exception, sets November 25, 2025 as the expiration date for compliance with the filing of sworn declarations and payment of obligations whose original due dates were set on November 26 and 27 of the current year, and December 26, 2025 for those whose original due dates were set on December 29 of the same year.

The introduction of ARCA tax due dates was made official by General Resolution No. 5787/2025.

ARCA offers expiry periods in November and December: what are the new dates?

Specifies ARCA as an exception, November 25, 2025 is the deadline for filing returns and paying tax obligations, with due dates originally set for November 26 and 27. For the current year, as detailed below:

1. Value Added Tax:

1.1. General system: Submit the sworn monthly return and enter the resulting balance corresponding to the fiscal period October 2025 – Unique Tax Identification Codes (CUIT) ending in 8 and 9-..

1.2. Micro and small companies: Submit a sworn return for the fiscal period October 2025 and deferred income for the balance resulting from the fiscal period August 2025 – unique tax identification codes (CUIT) ending in 8 and 9-..

1.3. Agricultural activity: Submit a sworn return for the fiscal period October 2025 and the corresponding annual tax income for the years ending in October 2025 – Unique Tax Identification Codes (CUIT) ending in 8 and -9.

2. Tax on tickets to movie screenings (companies or entities that screen movies): income from the tax determined according to the location or ticket delivered between November 16 and 22, 2025, both inclusive – Unique Tax Identification (CUIT) codes: all terminations -..

3. Internal Taxes – Cigarettes (manufacturers and importers of cigarettes): Submission of a sworn declaration and payment of the corresponding tax for the sale of products carried out from 11 to 20 November 2025, both inclusive – Unique Tax Identification Codes (CUIT): All terminations-.

4. Emergency Surcharge on Cigarettes (manufacturers and importers of cigarettes): Submit a sworn declaration and pay the corresponding tax for sales of products made from November 11 to 20, 2025, both inclusive of CUITs: all terminations.

5. Retention and perception systems: Income The gross amount of tax and Social Security deductions and/or adjustments made between November 1 and 15, 2025, including both dates – Unique Tax Identification (CUIT) codes ending in 4, 5, 6, 7, 8, and 9 –

Meanwhile, ARCA is identified as an exceptionDecember 26, 2025 is the date for submitting returns and paying tax obligations, with the due date originally set as December 29 of the current year.as detailed below:

1. Tax on liquid fuels and carbon dioxide – Prepayment system: 2nd installment payment in December 2025 – CUIT codes: All terminations.

2. Internal Taxes – Cigarettes (manufacturers and importers of cigarettes): Submission of the sworn declaration and payment of the corresponding tax for the sale of products carried out from 11 to 20 December 2025, both inclusive – Unique Tax Identification Codes (CUIT): All terminations-.

3. Emergency Surcharge on Cigarettes (manufacturers and importers of cigarettes): Submit a sworn declaration and pay the corresponding tax for sales of products made from December 11 to 20, 2025, both inclusive – Unique Tax Identification (CUIT) codes: all terminations.