ARCA establishes different expiry dates for filing affidavits and paying certain obligations.
November 13, 2025 – 5:51am
The Customs Collection and Administration Authority (ARCA) has set an exception of November 25, 2025 as the expiration date to comply with the filing of declarations and payment of obligations whose original maturities were set on November 26 and 27 of the same year, and December 26, 2025 for obligations whose original maturities were scheduled for December 29 of the same year.
The acceleration of the ARCA tax deadline was formalized by General Resolution 5787/2025.
ARCA advances November and December expiration dates: What are the new dates?
ARCA is an exception. The deadline for filing sworn returns and paying tax obligations is now November 25, 2025, compared to the original deadline of November 26 and 27. Details are below.
1. Value added tax:
1.1. General regime: Presentation of monthly sworn returns and entry of the resulting balance corresponding to the accounting period October 2025 – Unique Taxpayer Identification Code (CUIT) ending in 8 and 9 -.
1.2. Small and Medium Enterprises: Presentation of sworn returns for the October 2025 accounting period and deferred profits on balances arising from the August 2025 accounting period – Unique Tax Identification Codes (CUIT) ended in 8 and 9 -.
1.3.Agricultural activities: sworn return for the October 2025 financial period and presentation of the corresponding annual tax amount for the year ending October 2025 – Unique Taxpayer Identification Code (CUIT) ending in 8 and 9.
2. Taxes on tickets for movie screenings (companies or entities showing movie movies): Income from taxes determined according to the place or tickets delivered during the period from November 16 to 22, 2025 (inclusive) – Unique Taxpayer Identification Code (CUIT): All ends -.
3. Internal Taxes – Cigarettes (cigarette manufacturers and importers): Presentation of sworn declarations and payment of taxes (inclusive) for sales of products made between 11 and 20 November 2025 – Unique Taxpayer Identification Code (CUIT): End of all -.
4. Additional emergency tax on cigarettes (cigarette manufacturers and importers): Presentation and payment of tax declarations (inclusive) for sales of products made between 11 and 20 November 2025 – Unique Taxpayer Identification Key (CUIT): End of all -.
5. Retention and recognition regime: Total income tax and social security withholding and/or recognition made between November 1 and 15, 2025 – Unique Taxpayer Identification Code (CUIT) ending in 4, 5, 6, 7, 8, 9 –
On the other hand, ARCA is an exception.The deadline for filing sworn returns and paying tax obligations is now December 26, 2025, compared to the original deadline of December 29 of that year.explained in detail below.
1. Tax on liquid fuels and carbon dioxide – Advance Payment Scheme: Second advance payment due in December 2025 – Unique Taxpayer Identification Code (CUIT): End of all.
2. Internal Taxes – Cigarettes (cigarette manufacturers and importers): Presentation and payment of sworn tax returns for sales of products made between December 11 and 20, 2025 (inclusive) – Unique Taxpayer Identification Code (CUIT): All ends -.
3. Additional emergency tax on cigarettes (cigarette manufacturers and importers): Presentation and payment of tax declarations for sales of products made between December 11 and 20, 2025 (inclusive) – Unique Taxpayer Identification Code (CUIT): All ends -.
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