Argentina Regulates Procedures for Settling Criminal Tax Liability through Additional 50% Payment

The Argentine tax authority (ARCA) has announced the regulation of the procedures for settling criminal tax liability through General Resolution 5882/2026, which was published and entered into force on 28 July 2026. As previously reported, Argentina published Law 27799 in the Official Gazette on 2 January 2026, introducing significant changes to the Criminal Tax Regime (Law No. 27430) and the Tax Procedure Law (Law No. 11683). Among other things, Law 27799 modified how criminal proceedings …