ARCA has officially established its winter tax recess. The measure will be in effect from July 14 to 25 inclusive and was published in the Official Gazette.
During that period, the calculation of deadlines in key administrative procedures will be suspended, although other control and oversight functions will remain in effect.
Agencia de Recaudación y Control Aduanero.
What does ARCA's tax recess mean?
The tax recess consists of suspending the calculation of legal deadlines for responding to requests from the tax authority. It covers topics such as:
Official assessments
Summaries and fines
Responses and notifications
Closures and requirements
This means that deadlines do not run during those days, but ARCA will continue operating and may notify or audit as usual.
Key dates for the 2025 winter tax recess
ARCA has officially set the tax recess for the following dates:
Start: Monday, July 14
End: Friday, July 25
Agencia de Recaudación y Control Aduanero (ARCA)
Despite the recess, filing and payment deadlines will still be enforceable in a timely manner.
What procedures can be carried out during the tax recess?
Although deadlines are suspended, during this period ARCA will maintain its oversight functions. It may:
Issue notifications
Advance audit tasks
Request documentation from taxpayers
Agencia de Recaudación y Control Aduanero (ARCA).
Procedures are not interrupted, but response times will be extended due to the recess.
ARCA launched a payment plan of up to 60 installments
Along with the announcement of the recess, ARCA launched a new payment facility plan. It is aimed at individuals, SMEs, and self-employed taxpayers with debts overdue as of April 30, 2025.
The plan allows for the regularization of tax, customs, and social security obligations, with financing of up to 60 installments and an interest rate of 50% of the current compensatory interest.
El proceso para pedir el prestamo de Mercado Pago
Plan conditions according to taxpayer type
Small taxpayers, health, NGOs, and micro/SMEs: up to 60 installments with a 10% down payment.
Medium-sized companies (tiers 1 and 2): up to 48 installments with a 15% advance payment.
Other taxpayers: 36 installments with a 20% down payment.
The plan aims to provide tax relief without losing revenue and could impact the regularization of accumulated debts.
How to access the payment facility plan?
Taxpayers must access the official ARCA website and complete the enrollment. At the time of consolidation, the system will determine the type of plan enabled.
¿Cómo acceder al plan de facilidades de pago?
It can also be managed through a licensed professional or authorized representative. The program will be available in the coming months.
