He optional simplified income tax system This is related to the plan that the government intends that undeclared savings of the population are used implies that the Customs Collection and Control Authority (ARCA) will be liable to pay taxes on this year’s income upon expiry determines the taxable amount for each member based solely on billing and deductible expenses.
The organization communicates this amount to the taxpayer through its website You will be able to accept it and pay for it, or on the contrary, Correct it and enter the amount you think is correct. This modality of pre-assessment of the tax replaces the traditional affidavit of profit declaration for those who are registered for the tax and who choose to do so.
In the proposed rule linked to the draft Tax Innocence Law, Information on personal consumption or changes in assets is not requested. That means, Controls to prevent tax evasion by the nation state are being relaxed.
As officials explained at the time, even when data on the purchase of real estate or vehicles was received, ARCA will not use them This scheme attempts to determine whether the amount of income billed by an individual matches the amount of his or her expenses. Because of all these characteristics, the regime is aimed at those who have means unreported income and is part of the ruling party’s claim that more resources will be allocated to purchasing goods and services.
The bill in question was among those admitted for treatment the extraordinary sessions of the National Congress, in accordance with the call of the executive branch by the Decree 865, published today in the Official Journal.
A no less limit with which the system came into being, according to Decree 353 issued in May of this year its exclusivity for those who “receive income from Argentine sources.” This means that those who receive income from abroad remained fundamentally excluded from the possibility of opting for this modality.
However, A later executive order theoretically eliminated this restriction, or at least enabled access for these individuals by conditioning it to that a regulation is adopted This allows ARCA to overcome the obstacle it faces in determining the tax of a taxpayer with income from abroad. That is, there are technical problems that today do not allow the authority to determine in advance the tax to be paid in these cases.
Decree 767, of last October confirms, on the one hand, that – as already envisaged in May – the simplified earning modality “will only be available to taxpayers who receive income exclusively from Argentine sources”. But the text immediately adds that the option can be made.For income from foreign sources “only in the cases and within the scope of the possibilities that the customs office offers for collection and control.”
The regulations therefore allow those who receive money from abroad for their work the opportunity to enter the simplified regime, although in practice this still depends on the regulations of the debt collection agency. From ARCA they told LA NACION that they are working on it Implementation of the measure “by the time of the presentations in 2026”. The corresponding tax for 2025 income must be paid in the middle of next year.
For adhere For the simplified scheme, you must go to the ARCA page with your tax number, go to “Registration system” and then “Simplified PH income” and opt for this scheme. You can do this before the deadline for submitting the affidavits give up of choice, as made clear in the organization.
The practical impact will become apparent as obligations for the current year become due. The taxpayer sees the balance of the tax collected by ARCA and can accept it or not. If you decide to correct, you must do so Upload the information you deem necessary and pay the amount you deem appropriate. As for what would happen if a debt collector’s debt later arrives, official sources indicated that something like this (i.e. ARCA’s ratification of its own number in contradiction to the one signed by the taxpayer) will be a possible fact. But they insisted The tax calculation is always based on the billing and deductible costs. “and not on personal consumption data” (which would reduce the possibility of differences in amounts).
As the government said at the time, although the scheme is optional, registration will be required in the event that registrable assets valued at more than $50 million are acquired “So that ARCA does not look at the increase in assets or consumption,” even if what is acquired is “a million dollar field.”
The creation of this simplified system It does not affect employees who suffer deductions from their compensation for profits. as long as they are not registered for tax purposes at the same time, which is the case if, in addition to the employment within the framework of a dependent relationship, self-employment is also carried out (unless these are persons who, as explained above, use undeclared amounts of more than 50 million US dollars to purchase reportable goods).
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