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Argentina: Improvements to advance tax payment reduction regime

Including increased thresholds for applying special procedures

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January 14, 2026

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

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