13-5-2026

The General Revenue Directorate of Misiones will automatically suspend the advance payment regime as from July 1, 2026 through December 31, 2026, for taxpayers whose total payments under this regime during the immediately preceding fiscal period do not exceed ARS 10,000,000.

The exclusion may be automatically extended until June 30, 2027.

Excluded taxpayers will no longer be required to file Form SR-343; however, they must still generate and present the informative Form SR-341 during roadside tax inspections.

Categories

1. Included taxpayers
   (Taxpayers exceeding ARS 10,000,000)

They must present:

• Form SR-341
• Proof of payment
• Supporting documentation for the transaction

The advance payment will be equivalent to:

• 75% of the tax assessed in the second month immediately preceding, prior to the offset of previous advance payments.

Due date:

• The 25th day of each month.

2. Excluded taxpayers
   (Taxpayers not exceeding ARS 10,000,000)

They must present:

• Informative Form SR-341
• Supporting documentation

They will not be required to make the advance payment.

3. New taxpayers

They will be excluded during the first 3 months following registration.

Subsequently, the ATM/DGR will assess the taxpayer’s fiscal compliance in order to determine whether the taxpayer will remain excluded or be included in the regime .

Obligation of the consignor

In all cases, the party hiring or arranging the transportation service must provide the corresponding documentation to the carrier.

The official resolution and operational details are expected to be released by mid-June 2026.