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Argentina: Recent indirect tax developments

Including developments in Jujuy, Entre Ríos, and Chaco provinces

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december 2, 2025

The KPMG member firm in Argentina prepared a report regarding the following recent indirect tax developments:

  • Jujuy: Online procedure for refunding overpayments or undue payments of taxes administered by the Provincial Tax Authority (DPR)
  • Entre Ríos: New requirements and formalities for accessing exemptions on gross income tax
  • Chaco: New rates and taxable base for gross income tax withholdings and the 10% additional tax
  • Multilateral agreement: The Computerized System for Collection, Control, and Information of Perceptions (SIRCIP) to become effective March 1, 2026
  • Foreign trade: The Customs Collection and Control Agency (ARCA) enablement of option to convert and display in U.S. dollars freely available balances and export refunds

Read the November 2025 report (Spanish)

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