The Customs Regulation and Control Agency (ARCA) has implemented changes in the regulations of the "Asset Regularization Regime" through the General Resolution 5596/2024, in response to the extension of deadlines established by the Executive Branch in Decree 977/2024.
This measure, published this Monday (04.11.2024) in the Official Gazette, offers more time for taxpayers to join the money laundering regime in three different stages, providing greater facilities to regularize assets in the country.
To this end, the Decree 977 / 2024 sets a new schedule for the stages of the regularization regime, detailed below:
- First stage:
- Membership and advance payment: until November 8, 2024
- Submission and payment: until December 6, 2024
- Second stage:
- Membership and advance payment: from November 9, 2024 to February 7, 2025
- Submission and payment: until March 7, 2025
- Third Stage:
- Membership and advance payment: from February 8, 2025 to May 7, 2025
- Submission and payment: until June 6, 2025
The Asset Regularization Regime was established under Title II of Law 27743, within the framework of the “Fiscal, Palliative and Relevant Measures”. Individuals, undivided estates and certain subjects contemplated in article 53 of the Income Tax Law, who have tax residency in Argentina as of December 31, 2023, may join. Non-resident individuals who previously had tax residency in the country and lost it before the established date may also participate.
Those who have withdrawn regularized funds up to October 31, 2024, inclusive, are excluded from the extension.
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