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The newsletters have been prepared by Jebsen & Co. for the information of clients and friends. Although they have been created with the utmost care and professional diligence, Jebsen & Co. accepts no responsibility for any inaccuracies that they may contain.
Misiones – Suspensión del pago a cuenta IIBB
13-5-2025 // La Dirección General de Rentas de Misiones suspenderá de oficio el pago a cuenta desde el 1 de julio de 2026 hasta el 31 de diciembre de 2026 para contribuyentes cuyo total abonado por este régimen en el período fiscal inmediato anterior no supere los $10.000.000.
Autonomous City of Buenos Aires – Fiscal Transparency Regime
06-5-2025 // Pursuant to Resolution No. 169/2026, the Autonomous City of Buenos Aires has implemented a fiscal transparency regime applicable to the sale of goods and provision of services to end consumers.
Deep Reasoning in AI
23-04-26 // Deep reasoning in AI refers to a model’s ability to go beyond producing a quick, surface-level response and instead analyze multiple steps, compare alternatives, detect contradictions, and arrive at a more robust conclusion.
IGJ Resolution No. 1/2026: Validity of Acts of Unregistered Directors and Flexibilization of Guarantee Requirements
17-04-2026 // The IGJ reaffirms that the registration of authorities is declaratory; therefore, their acts are valid as from their appointment even if they have not been registered. Additionally, it confirms the continuity in office until replacement and allows sworn guarantees as a new form of security for directors.
NEW FOREIGN EXCHANGE REGULATIONS
17-04-2026 // Through Communication “A” 8417 (published in the Official Gazette on April 13, 2026), the Central Bank of the Argentine Republic (“BCRA”) introduced a series of amendments aimed at easing and adapting certain aspects of the current foreign exchange regime, which are summarized below.
REGLAMENTACION DEL REGIMEN DE INCENTIVO PARA MEDIANAS INVERSIONES (RIMI)
16-4-2025 // Mediante el Decreto 242/2026, el Poder Ejecutivo Nacional reglamentó el Régimen de Incentivo para Medianas Inversiones (RIMI) creado por la Ley 27.802, destinado a PyMes que realicen inversiones productivas (adquisición o fabricación de bienes muebles amortizables y realización de obras, a ser afectadas directamente al desarrollo de actividades productivas en el país) dentro del plazo de 2 años.
AGREEMENT FOR THE AVOIDANCE OF DOUBLE TAXATION BETWEEN ARGENTINA AND AUSTRIA
10-4-2025 // Through Law No. 27,803 (published in the Official Gazette on April 10, 2026), the Agreement entered into between the Argentine Republic and the Republic of Austria for the elimination of double taxation with respect to taxes on income and on capital, and for the prevention of tax evasion and avoidance, has been approved.
Innovation Ecosystem: Strategic Tools for Productivity, Creativity, and Corporate Development
01-04-26 // In today’s competitive landscape, the intelligent adoption of Artificial Intelligence is no longer an option but has become a cornerstone of operational efficiency. This bulletin analyzes the most robust solutions available in the market, designed to transform traditional workflows into agile and scalable processes.
Integrated System for the Collection, Control and Information of Withholding Agents (SIRCIP)
19-3-2025 // The COMARB has created the Integrated System for the Collection, Control and Information of Withholding Agents (SIRCIP) with the purpose of simplifying the withholding regimes of the Gross Turnover Tax and unifying regulations and procedures among jurisdictions.
The system will enter into force on July 1, 2026, will apply to all withholding agents of the Gross Turnover Tax in the adhering jurisdictions, and will eventually replace SIRCAR, ARBA Agents, ARCIBA, or any other provincial Gross Turnover withholding regime.