They extend a benefit for SMEs until the end of the year: what it is about

The Government extended the benefit for microenterprises (microSMEs) until December 31, 2025. which allows 100% of the tax to be used on bank debits and credits as payment on account of Income Taxo allocate a part as compensation for employer contributions.

He did it through General Resolution 5632/2025 published this Monday in the Official Gazette and signed by the Customs Collection and Control Agency (ARCA.

The benefit had been imposed in 2023 by Sergio Massa through Decree No. 394 and allows microbusinesses to apply up to 30% of the bank tax actually paid as payment on account of up to 15% of employer contributions destined to the Argentine Integrated Pension System (SIPA). With the extension provided by Decree No. 1,137/24 and this resolution, the application period is extended until the end of 2025.

For the payment of Income Tax on account: microenterprises with an MSME Certificate may compute 100% of the tax on bank credits and debits actually paid.

The measure is part of the Emplea Pyme program, which seeks to promote the creation of formal employment, especially for young people between 18 and 25 years old and beneficiaries of social plans.

According to the resolution published this Monday, January 13, SMEs will be able to make the nominative determination of contributions and contributions through the “Online Declaration” computer system, available with the updated version of the software on the ex-AFIP website. The application of the regulations will be effective for the remunerations accrued between January and December 2025.

The Customs Collection and Control Agency (ARCA) made payment facility plans available up to 4 years for micro, small or medium-sized companies, non-profit entities, taxpayers in the health sector and small taxpayers, to regularize their tax debts.

The installments will be monthly, equal and consecutive, at a fixed rate (the financing rate does not change during the term of the payment plan). The plan contains a drastic reduction in the financing rate and will not require an advance payment.

With this measure, the agency seeks to give greater flexibility to taxpayers so that they can catch up.

On the other hand, ARCA announced that will extend the suspension of tax executions and seizures until July 31, 2025 for non-profit entities and taxpayers belonging to the health sector. The measure will be published in the Official Gazette.