Recent Tax Law Updates: Income Tax, Import/Export Simplification, Supreme Court, and Compliance Regimes

• The tax regulatory framework is broad and includes issues related to the taxpayer-tax authority relationship.
• The Supreme Court set authorities and public service hours for the January 2026 judicial recess.
• ARCA improved conditions for advance payments of Income Tax for companies and SMEs.
• A new extension was granted for the payment plan regime to regularize incorrect loss updates in Income Tax returns.
• The complementary information regime for international operations was repealed to reduce bureaucracy and avoid duplication.

Source: ambito.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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