The new extension granted by ARCA to the deadline for declaring Income Tax and Personal Assets
The tax authority confirmed important changes to deadlines and added tools to facilitate tax compliance this month.
The Customs Collection and Control Agency (ARCA) has extended the deadline for filing income tax and personal property tax returns for the 2024 fiscal year until Thursday, June 26 .
The measure will be formalized through a general resolution published in the Official Gazette, following a day marked by technical problems on the agency's platform and following complaints from professional organizations such as the FACPCE and the CPCECABA.
This extension replaces the originally scheduled June 23 deadline, which had already been postponed by General Resolution (ARCA) 5702/2025. That first extension was criticized for its ineffectiveness, due to the June 17 and 20 holidays, which left only three to five business days for taxpayers to comply with their tax obligations in a timely manner.
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From the professional sector, several accountants expressed concern about the way in which due dates are defined. Marcos Felice, of the Accountant's Blog, stated that " the tweet published by ARCA serves as a clear official signal that there will be no new changes to this month's tax calendar. Therefore, professionals and taxpayers must file their tax returns and make payments within the established deadlines."
Felice also proposed a thorough review of the current deadline schedule: " As we have publicly stated through our social media, recent years have made it clear that annual tax return deadlines should be moved to July, allowing for the preparation and submission of forms without the pressure of tight deadlines or the uncertainty of last-minute extensions."
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The deadline for filing the determining DDJJ and paying the income tax and personal property tax for natural persons corresponding to the 2024 fiscal year is extended until June 26 -inclusive. The RG will be published tomorrow in the BORA
— ARCA | Customs Collection and Control Agency (@ARCA_informa) June 23, 2025
He also noted that implementing effective changes requires systems to be ready in advance: " Naturally, for this change to be viable, ARCA must enable the settlement applications well in advance, ideally by early or mid-March. We trust that the authorities will take note of this need, which we share with the vast majority of tax professionals."
ARCA launched a new payment plan to settle debts.In parallel with the expiration extension , ARCA launched a new payment plan through General Resolution 5711/2025, published in the Official Gazette. This regime applies to individuals, undivided estates, micro, small, and medium-sized enterprises (sections 1 and 2), non-profit entities, healthcare providers, and other taxpayers covered by the general regime.
The plan allows for the regularization of obligations due by April 30, 2025, including tax debts, social security contributions, withholdings, collections, and customs duties. It also includes fines, broadening its scope and benefit to those facing financial difficulties or affected by the technical failures of recent days.
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