Within the framework of Law No. 27.743 on Palliative and Relevant Fiscal Measures, the Customs Collection and Control Agency (ARCA) was entrusted by the Ministry of Economy to dictate the necessary provisions to authorize the subjects who regularized funds in the context of Chapter V of Title II of said law, to complete its accession by 6 December 2024, inclusive.
This is what the Resolution 1289 / 2024, published this Tuesday (03.12.2024) in the Official Gazette. Its text refers to Title II of Law No. 27.743, which establishes a Regime for the Regularization of Assets, both national and foreign, aimed at subjects who are tax residents in Argentina as of December 31, 2023, and at non-resident individuals who had been tax residents in the country before that date.
In particular, Chapter V of this Title regulates a special regime for the regularization of funds mentioned in articles 31, 32 and 33 of the law, whose deadline for the manifestation of adhesion was originally limited to Stage 1. However, given the expiration of the deadline and the existence of systemic problems that prevented the completion of the process in some cases, this exceptional extension was arranged.
The measure responds to the need to ensure that taxpayers who faced technical difficulties can complete their process of joining the special regime.
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