Argentina: Improvements to advance tax payment reduction regime
Including increased thresholds for applying special procedures
General Resolution 5778/2025 (published in late October 2025) announces improvements to the advance tax payment reduction regime under General Resolution No. 5211/2022.
Under the improved rules, taxpayers may request reductions in advance tax payments based on prior-year tax liability or estimated current-year tax liability, with specific conditions set for each quarter.
The resolution also increases the thresholds for applying the special procedures.
For more information, contact a KPMG tax professional in Argentina:
Agostina Beatriz Bermudez | agostinabeatrizbermu@kpmg.com.ar