ARCA launches an installment payment plan for tax and customs debts

The Revenue and Customs Control Agency (ARCA) has formalized a new payment facility regime for tax, customs, and social security debts, with the aim of promoting voluntary compliance and facilitating the regularization of obligations overdue up to April 30, 2025.

The measure was established through General Resolution 5711/2025, published in the Official Gazette, and will be in effect from July 1 to December 30, 2025. Enrollment can be managed exclusively through the "Mis Facilidades" system with a Tax Code.

Who can enroll and which debts are included

The regime contemplates the possibility of regularizing tax, customs, and social security debts, including withholdings, collections, and taxes on imports and exports, as well as their interest. However, no reductions in interest or waivers of penalties are provided, as expressly stated in the regulation.

Among the eligible parties are individuals, undivided estates, micro and small businesses, nonprofit entities, and healthcare providers, who may access plans of up to 60 installments, with a 10% down payment and an interest rate of 50% of the current compensatory rate.

Medium-sized businesses (segments 1 and 2) may request up to 48 installments, with a 15% down payment, while the rest of the taxpayers will have access to a maximum of 36 installments and a 20% down payment. In all cases, the minimum payment per installment and down payment will be $2,000.

Which obligations and taxpayers are excluded

The resolution specifies that certain obligations can't be regularized under this regime. Among them are:

• Social security withholdings and collections (except for employees' personal contributions)
• Advance payments and prepayments
• VAT on digital and foreign services
• Contributions to health insurance (except for self-employed taxpayers)
• Installments to workers' compensation insurance, domestic employees, and rural workers
• Internal taxes on cigarettes
• Taxes for violations of the customs baggage regime

Also excluded from the regime are those who have been convicted of tax, customs, or related offenses, as well as legal entities whose directors have received convictions for these offenses, provided there is a final judgment not yet served. In addition, jointly liable parties and guarantors of tax or customs debts may not enroll.

How the plan will be implemented and when it expires

The date of consolidation of the debts will be the date of payment of the down payment, and the submission of the plan will be made automatically upon its payment. The installments will be monthly, equal, and consecutive, and will be paid by electronic transfer.

The plan will automatically expire if the taxpayer fails to pay two consecutive or alternate installments within 60 days of the due date of the second, or a single installment within 60 days of the due date of the last. In such a case, ARCA may initiate legal action to claim the total outstanding balance.

The taxpayer will be notified through the Electronic Tax Address, a key tool in the control scheme implemented by the agency.

An incentive for voluntary compliance

The regime was signed by Juan Alberto Pazo, executive director of ARCA, and is based on the powers conferred by Law 11,683, Decree 618/1997, and Decree 953/2024.

The agency emphasized that "it is a permanent objective of this Revenue and Customs Control Agency to promote the voluntary compliance of tax obligations whose application, collection, and supervision are under its responsibility."

This new scheme seeks to organize the tax situation of thousands of taxpayers, especially in a context of financial restrictions and high delinquency, offering tailored plans according to the debtor's economic capacity.