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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.

City of Buenos Aires: Elimination of the Employment Records Legalization Requirement

City of Buenos Aires: Elimination of the Employment Records Legalization Requirement

31-07-2025 // The Secretariat of Labor and Employment of the Autonomous City of Buenos Aires has abolished the requirement to legalize (rubricate) the employment records established under Section 52 of the Argentine Employment Contract Law. This measure aims to align the local regulations with the provisions of Law No. 27.802 and its Implementing Decree No. 407/2026. The authority has also established that the elimination of this requirement will apply retroactively as from June 1, 2026.

Chubut – Fiscal Transparency Regime

Chubut – Fiscal Transparency Regime

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.

Entre Ríos – Fiscal Transparency

Entre Ríos – Fiscal Transparency

15-7-2026 // The province implemented the fiscal transparency regime, requiring invoices issued to final consumers to disclose the estimated amount of Gross Income Tax included in each transaction.

Mendoza – Fiscal Transparency

Mendoza – Fiscal Transparency

15-7-2026 // The Mendoza Tax Authority established that taxpayers must detail, on “Class B” tax receipts, the Gross Income Tax rate applicable to the activity corresponding to the transaction carried out.

New Digitalization Regime for Proceedings Before the IGJ

New Digitalization Regime for Proceedings Before the IGJ

02-07-2026 // On July 1, 2026, General Resolution IGJ No. 7/2026 was published in the Official Gazette, whereby the General Inspection of Justice (IGJ) established a new digital framework for the receipt and processing of filings before the agency. Its purpose is to advance the digitalization of administrative procedures by centralizing filings and case management on a single platform.

The Power of MFA: The Key to Preventing Unauthorized Access

The Power of MFA: The Key to Preventing Unauthorized Access

18-06-26 // In today’s digital environment, passwords alone are no longer sufficient to protect our information. As part of our commitment to corporate security and the protection of personal data, we would like to reinforce the importance of adopting Multi-Factor Authentication (MFA).

TAX RESIDENCY CERTIFICATION  FOR THE APPLICATION OF DOUBLE TAXATION TREATIES

TAX RESIDENCY CERTIFICATION  FOR THE APPLICATION OF DOUBLE TAXATION TREATIES

09-06-2026 // On June 3, 2026, the Argentine Revenue and Customs Control Agency (“ARCA”) published General Resolution No. 5,855 in the Official Gazette . The resolution replaces the procedure for certifying tax residence by foreign beneficiaries for purposes of applying the benefits provided under a Double Taxation Treaty (the “Treaty”) with respect to their Argentine-source income.