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The implementation of Chapter III, Title II of Law 27,799 was made official this morning, through decree 93/2026, published in the Official Gazette.
Faced with the situation faced by SMEs, the Government instructed to eliminate automation in the issuance of notices to taxpayers who are not considered relevant for national collection.The objective is to modify sanctioning procedures and mitigate the impact on SMEs, granting them differential treatment in the application of fines.
Thus, automatic notifications will not be sent to all taxpayers equally.Instead, the analysis will be carried out on a case-by-case basis, excluding SMEs from automation and allowing them to correct their situation before receiving a formal sanction.This administrative differentiation seeks to prevent smaller economic actors from being subject to the same rules as large taxpayers.
Instead of automatic notifications, reminders will be sent so that the taxpayer regularizes his situation before the investigation of the summary for the application of the fine begins.
They explained that this mechanism replaces the automatic notification with prior notice, encouraging voluntary regularization and balancing oversight with the protection of the economic activity of SMEs.
On the other hand, SMEs will be exempt from sanctions when the sworn declaration is submitted and the tax is paid in a timely manner or;On the contrary, adhere to a payment facility regime.In turn, those small companies that detect any errors in their documents will have a period of time to rectify them.If they do so before ARCA identifies the difference, it will not be considered a “significant discrepancy”, so they will not lose the presumption of accuracy.
The consensus reached within the framework of the Tax Innocence Law seeks to protect SMEs without resigning the State’s ability to control and supervise.The instruction not to automate the issuance of fines for less relevant taxpayers aims to preserve the balance between tax collection and the protection of employment and production.They emphasized that control and sanction procedures must be applied with reasonableness criteria, preventing automation from becoming a source of injustice or aggravating the situation of the most vulnerable sectors.
The Executive also defined the steps that Argentines must follow to enter the dollars stored outside the banking system into the formal circuit and specified the incentives for those who pay taxes in the Simplified Earnings Regime (RSG).The measure seeks to channel into the financial system the approximately USD 170 billion that are outside the formal circuit, an amount that represents almost triple the private deposits currently registered in the country.
National authorities hope that the regulations will strengthen credit and contribute to economic recovery.The decree also introduced changes in the criminal thresholds associated with tax evasion: the minimum for a simple evasion to be considered a crime increased from $1.5 million to $100 million. Cases prior to the publication of the decree can request the application of the most benign criminal law, as long as the rule has been published in the Official Gazette.The new threshold will be adjusted annually under a specific method.
Regarding procedures, the decree establishes that to use dollars stored outside the system, taxpayers must “bank them,” that is, integrate them into the national financial system.This can be done both at the origin and at the destination of the funds.
A source from the Customs Collection and Control Agency (ARCA) explained to Infobae that taxpayers may choose to deposit the dollars in their bank account before transferring them or wire the money directly to another person, as long as the circuit is traceable.
The requirement responds to recommendations from the International Financial Action Task Force (FATF) and the International Monetary Fund (IMF), which maintain that the traceability of funds reduces risks linked to money laundering and the financing of terrorism.
The magnitude of informal savings was highlighted by Caputo in dialogue with RadioMitre, where he estimated that there are USD 170 billion outside the system, while private deposits reach USD 67 billion.The minister stated: “There are almost three times the level of deposits that there are in the private sector in the mattresses. Imagine if that were in the coming months to the financial system, I’m not even telling you everything, half of that, Argentina’s problems would be solved.”
To adhere to the RSG, the regulations require annual income of less than $1,000 million, assets of less than $10,000 million and not being classified as a large taxpayer.Only own income is computed, without considering income received as an intermediary.Among the benefits for those who join the regime are the presumption of accuracy and the liberating effect of the payment, along with details on the cases in which the figure of significant discrepancy is applied.
The impact for monotributistas is especially relevant.Small taxpayers interested in entering dollars into the system must register in advance with the RSG;Otherwise, they will be subject to possible tax controls.An official source warned: “Small taxpayers will have to evaluate what is best for them: take the dollars out of the mattress and pay more taxes or not do so and run the risk of being investigated.”The authorities are confident that the majority of this sector will choose to regularize their situation.
It is still pending confirmation whether the guidelines defined in the regulations meet the expectations of private banking entities, or whether the Financial Information Unit (UIF) must issue new instructions, in a context of transition in its direction.It is expected that in the coming days ARCA will publish new General Resolutions to adjust and clarify the regime in place.
