15-7-2026

The Revenue Agency of the Province of Chubut established a regime requiring certain taxpayers subject to the Gross Income Tax (ISIB) to disclose, on receipts issued to final consumers, the approximate amount of the tax included in the price.

Scope

• Applies to Chubut ISIB taxpayers registered under the local regime and the Multilateral Agreement regime.
• The information is provided for informational purposes only and does not modify the price or the tax amount actually determined.

Calculation to be Reported

For taxpayers under the General Regime (Article 2 of the Multilateral Agreement):

Approximate Chubut ISIB amount = Net Price × 3.5% × Unified Coefficient (CU)

Mandatory wording on the receipt:

“APPROXIMATE VALUE OF CHUBUT ISIB $ XX.XX”

Gradual Implementation

First Stage (Mandatory)

Applies to taxpayers of greater fiscal relevance that, during 2025, had a taxable base attributable to Chubut equal to or greater than ARS 4,000,000,000 in the following activities:

• 463180 – Wholesale sale through wholesale food supermarkets.
• 463199 – Wholesale sale of food products not elsewhere classified.
• 471110 – Retail sale in hypermarkets.
• 471120 – Retail sale in supermarkets.
• 471130 – Retail sale in minimarkets.

Second Stage

Will include the remaining taxpayers covered by the regime, according to the parameters that the Revenue Agency may subsequently establish through specific administrative acts.

Implementation Deadline

• Until August 31, 2026.

Tax Department

July 2026