The Government implemented a new tax framework that seeks to organize the system, reduce litigation, and provide predictability for taxpayers
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Since this Friday, after its publication in the Official Gazette, the Tax Innocence Law began to take effect, one of the key reforms promoted by the Government to modernize the Argentine tax system. The regulation, passed by Congress on December 26, aims to correct historical distortions, reduce punitive pressure on compliant taxpayers, and strengthen legal certainty.
The new framework establishes clearer rules for the declaration and regularization of unbanked savings, redefines the parameters of the Criminal Tax Regime, and limits the discretionary use of sanctioning tools by the tax authority. This way, it seeks to facilitate formalization, encourage voluntary compliance, and rebuild trust between the State and citizens.
Tax evasion: thresholds rise and criminalization is reduced
One of the central pillars of the law is the updating of the minimum amounts required to constitute tax crimes. From now on, the crime of simple tax evasion will only be constituted when the amount exceeds 100 million pesos, while aggravated evasion rises to 1 billion pesos. This change corrects values that had become completely outdated and that exposed taxpayers to criminal cases for marginal amounts.
In the same vein, the thresholds for fines and administrative sanctions were also increased, with the aim of focusing state control on truly relevant conduct and not on formal errors or minor differences.
Comenzó a regir la Ley de Inocencia Fiscal: alivio impositivo y mayor seguridad jurídica para los contribuyentes
Simplified sworn statement and presumption in favor of the taxpayer
The Tax Innocence Law incorporates a simplified sworn statement for individuals and undivided estates with annual income of up to 1 billion pesos and assets of up to 10 billion pesos, provided that they are not categorized as large taxpayers.
Those who join this regime and accept the assessment proposed by the Revenue and Customs Control Agency (ARCA) will obtain a fully liberating effect: the formal and material obligations of the Income Tax for the declared period will be considered fulfilled.
In addition, the regulation establishes a presumption of accuracy in favor of the taxpayer. It may only be challenged if ARCA detects significant discrepancies, such as increases greater than 15% of the determined tax or differences greater than 100 million pesos.
Fewer lawsuits and more reasonable limitation periods
Another significant step forward is the reduction of limitation periods. For registered taxpayers who file their returns on time and regularize balances, the period is reduced from five to three years. This measure provides predictability and puts an end to the permanent uncertainty caused by audits extended over time.
In criminal matters, the law also introduces a rational criterion: if the taxpayer fully and unconditionally pays the evaded amount and interest before the complaint, the agency will not be able to initiate a criminal case. Even if the action has already begun, it is extinguished if the debt is regularized within the established time limits.
Comenzó a regir la Ley de Inocencia Fiscal: alivio impositivo y mayor seguridad jurídica para los contribuyentes
Regulations pending, but full effect
Although the implementing regulation by the Executive Branch and some operational resolutions by ARCA are still pending, the law is already fully in force. These supplementary rules will make it possible to define technical details without altering the core spirit of the reform.
The Tax Innocence Law is part of the Government's strategy to organize the tax system, reduce arbitrariness, and promote a more favorable environment for savings, investment, and the formalization of the economy. Its entry into force marks a paradigm shift: less persecution and clearer rules for those who comply.
