24-6-2026

The General Revenue Directorate of Misiones (Dirección General de Rentas – “DGR”) will automatically suspend the advance payment requirement  from July 1, 2026, through December 31, 2026, for taxpayers whose total payments under this regime during the immediately preceding fiscal year did not exceed ARS 10,000,000.

For this purpose, the DGR will prepare and update on a monthly basis a registry containing the following information regarding taxpayers covered by these regulations:

1. a) Tax Identification Number (CUIT);
   b) Surname and given name, corporate name or business name;
   c) Status under the regime: included (subject to advance payments), excluded, or new taxpayers.

The taxpayer’s status, as well as any future changes thereto, will be notified through the Misiones Revenue Authority’s Electronic Tax Address.

Excluded Taxpayers and New Taxpayers

Excluded taxpayers and new taxpayers must generate and submit Informative Form SR-341, which is intended to support and evidence transactions before the Road Tax Control Checkpoints.

Informative Form SR-341 must be generated in advance and made available for verification at the Road Tax Control Checkpoints without the need for a tax password. Supporting documentation relating to both the transaction and the goods transported must be attached.

The form is for informational purposes only and must contain the information necessary to identify the taxpayer, the transaction carried out, the goods being transported, and the relevant supporting documentation.

Included Taxpayers

Included taxpayers must generate Form SR-341, also without the need for a tax password. In addition, proof of generation of Form SR-341, the corresponding payment receipt—when applicable—and the supporting documentation relating to the transaction and the goods transported must be available for presentation, consultation, verification, and validation by personnel of the General Revenue Directorate stationed at the Road Tax Control Checkpoints.

Eligibility for and continued inclusion in the monthly single-ayment modality will be subject to periodic evaluations conducted by the General Revenue Directorate, considering the taxpayer’s tax compliance record, the volume of operations performed, fulfillment of tax obligations, the nature and characteristics of the products transported, and the consistency of the information reported in relation to the volume or weight of the cargo.

Comments

The regulations provide that the DGR will prepare a registry of taxpayers covered by the regime; however, they do not expressly establish whether such registry will be publicly available to taxpayers.

Likewise, in response to inquiries made to the Revenue Authority’s Road Tax Control Department, it was indicated that each taxpayer’s status (included, excluded, or new taxpayer) will be communicated only once through the Electronic Tax Address, and that further  notifications will be issued only in the event of changes to such status.

No information was provided regarding whether taxpayers will be able to directly access and consult the registry.

ANEXO I

Tax Department

May 2026