In accordance with General Resolution RG 5648/2025, Argentina’s government approved a new deadline to submit completed Income Tax returns.1 The new deadline is the month of June 2025 (previously, May).
WHY THIS MATTERS
One of the key aims of tax authorities, taxpayers, and their tax service providers is to achieve compliance – to accurately complete and timely file tax returns. Argentina’s tax authorities acknowledge that it can be challenging and, by extending the filing deadline by a month, they are giving taxpayers and tax service providers additional time to fulfil their tax obligations.
Also, the alignment of the filing deadline for Income Tax returns with the deadline for the filing of Wealth Tax returns streamlines taxpayers’ filing requirements and processes.
More Details
General Resolution 5648 establishes that from now on, June will be the deadline month for the Income Tax return annual filing. In this way, the due date for the filing of Income Tax returns and Wealth Tax returns is unified under the same month: June.
The due date for the payment by taxpayers of the tax return’s balance due is the day after the filing deadline.
KPMG INSIGHTS
Due to the characteristics and nature of the Argentine Income Tax return – where information on assets must be reported – the unification of the deadlines for Income Tax returns and Wealth Tax returns is an important change (one that has been anticipated by the accountancy profession).
Given the new deadline, companies with globally-mobile employees, especially Argentinean citizens working globally, who still are obliged to file a return in Argentina, should consult with their tax service professionals, or a member of the tax team with KPMG in Argentina (see the Contacts section).
FOOTNOTE:
1 Resolución General 5648/2025 published online in Boletín Oficial de la República Argentina.
ARCA, "Nuevo vencimiento de ganancias para personas humanas y sucesiones indivisas: Para 2024 y los períodos fiscales sucesivos la fecha límite operará en junio" (06/02/2025).
Contacts
More information
Disclaimer
The information contained in this newsletter was submitted by the KPMG International member firm in Argentina.
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