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Argentina: Recent indirect tax developments

Various provincial developments

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February 6, 2026

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

  • Santa Fe: Comprehensive update of the gross income withholding and collection regime (Resolution (API Santa Fe) 37/2025)—effective March 1, 2026
  • Chubut: Exclusion of tips and adjustments under the credit and purchase card collection system (SIRTAC) per decree DNU 731/2024 (ARECH Chubut Resolution 431/2025)—effective December 2025
  • Buenos Aires: Recalculation of gross income tax collection rates (ARBA Regulatory Resolution 38/2025)—effective January 6, 2026
  • Buenos Aires: New parameters and deadlines for gross revenue collection agents (ARBA Regulatory Resolution 7/2026)—effective January 2026
  • Jujuy: Modifications to withholding/collection agents (General Resolution (DPR Jujuy) 1741/2026)
  • Jujuy: Modifications to advance payment regime for gross income tax on the transport of goods (General Resolution (DPR Jujuy) 1743/2026)—effective January 2026
  • Chaco: Obligation to report cell phone number and reinforcement of electronic tax domicile (Resolution (ATP Chaco) 7/2026)—effective February 2026
  • Chaco: Adjustment of gross receipts tax collection system (SIRCIP) (Resolution (ATP Chaco) 6/2026)

Read the January 2026 report (Spanish)

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