Employee earnings: an alternative for paying off outstanding balances without registration
ARCA provides an alternative for settling outstanding balances through VEP, without the need to register for income tax or file an annual tax return, provided the specified conditions are met. In connection with the annual income tax settlement for the 2025 tax year, it is essential to review Form F.1359 issued by the employer or […]
The Loopholes in Adorni’s Tax Strategy to Avoid Prison for Tax Evasion | IProfesional Press
Félix Rolando discusses in iProfesional the tax situation reported by Manuel Adorni and the potential implications of voluntarily filing amended tax returns in the face of a possible criminal tax complaint. This analysis makes it possible to examine how the taxpayer’s conduct, the timing of the correction, and the supporting documentation factor into the assessment […]
Historic tax relief: details of Caputo’s project to massify the Simplified Income Tax Regime | IProfesional Press
Félix Rolando analyzes the scope of the project that would modify the Simplified Income Tax Regime and highlights that, with the new law, only large national taxpayers would be excluded. We reproduce below the complete article published by iProfesional: The Minister of Economy, Luis Caputo, is preparing a corrective law of the Fiscal Innocence to […]
RIMI: what changes with the regulation of the incentive regime for medium-size investments | Insights
The regulation of the Incentive Regime for Medium Investments (RIMI) adds relevant definitions for companies that are evaluating productive investments in Argentina. Although some complementary regulations are still pending for its operational implementation, the new framework already makes it possible to identify more clearly the tax benefits of the RIMI, the access requirements and the […]
Labor reform in Argentina: keys to understanding the changes introduced by Law 27.802
Recent changes in Argentine labor regulations open a new scenario for companies, which must carefully analyze their impact on the management of labor relations, internal organization and decision making with legal, operational and financial implications. In this context, Andersen in Argentina participated in a new edition of the regional newsletter “Labor News in Latam”, prepared […]
RIMI: new incentive regime for productive investments
Law 27,802 incorporated the Incentive Regime for Medium-Sized Investments (RIMI), effective as from March 6, 2026, aimed at promoting productive investments in Argentina through specific tax benefits. Although a regulation is expected to clarify certain operational aspects, the regime is already in force, so it is appropriate to evaluate its possible application in ongoing or […]
Removal of taxes on cellular telephony, insurance and luxury: why not everything will be passed on to prices | IProfessional Press
Félix Rolando analyzes the impact of the elimination of internal taxes on the final price of certain products and highlights the pyramid effect that this type of taxation generates in the commercialization chain. We reproduce below the complete article published by iProfesional: Experts warn that in some items the consumer will not be fully benefited […]
New income tax return system: simplification and implementation keys | Insights
By Félix Rolando (Chapter III of Title II of Law 27,799). Through this new regime, individuals and undivided estates, who are residents of the country, may choose to file the simplified tax return (DJS) provided that during the 3 tax years prior to the option they concurrently comply with the following conditions: It should be […]
Statute of Limitations and Automatic Penalties: what changes with the Law of Fiscal Innocence
Law of “Inocencia Fiscal” – New statute of limitations of 3 years and its application to current tax periods. On January 2, 2026, Law No. 27,799 (known as the “Tax Innocence Law”) entered into force, which introduces relevant amendments to the Criminal Tax Regime and to the Tax Procedure Law (Law 11,683). Among the most […]
Is it advisable to go en masse to the banks to deposit “dollars from the mattress” with the new Fiscal Innocence? | IProfesional Press
Félix Rolando analyzes the scope of the Tax Innocence Law and the Simplified Income Tax Regime, in the context of the debate on the formalization of undeclared assets and the eventual banking of the so-called “mattress dollars”. We reproduce below the complete article published by iProfesional: The Tax Innocence Law seeks to formalize undeclared dollars […]