The Agency for Revenue and Customs Control (ARCA) has modified the due dates for tax returns and payments of tax obligations for November and December 2025, through General Resolution 5787/2025, published this Thursday in the Official Gazette.
In the regulation, the body referred to "tax administration reasons" to argue that it is necessary to establish new dates for certain tax obligations on an exceptional basis.
In this way, it set November 25, 2025, as the due date for filing tax returns and paying obligations whose original due dates were set for November 26 and 27 of the current year, and December 26, 2025, for those whose original due date was scheduled for December 29 of the same year.
New due date: November 25, 2025 Value Added Tax (VAT): General Regime, Micro and Small Enterprises, and Agricultural Activity, for Tax Identification Keys (CUIT ending in 8 and 9), corresponding to the fiscal period October 2025. Tax on Admission to Cinematic Shows (companies or entities exhibiting films): payment corresponding to the locality or ticket issued from November 16 to 22, 2025 (All CUIT). Internal Taxes - Cigarettes / Additional Emergency Tax on Cigarettes (cigarette manufacturing and importing companies): filing of the sworn statement and payment of the levy corresponding to the sale of products from November 11 to 20, 2025 (All CUIT). Withholding and Perception Regimes: payment of the total amount of tax and social security withholdings and/or perceptions practiced between November 1 and 15, 2025, for CUIT ending in 4, 5, 6, 7, 8 and 9.
New due date: December 26, 2025 Tax on Liquid Fuels and Carbon Dioxide: payment of the second advance for December 2025 (All CUIT). Internal Taxes - Cigarettes / Additional Emergency Tax on Cigarettes (cigarette manufacturing and importing companies): filing of the sworn statement and payment of the levy corresponding to the sale of products from December 11 to 20, 2025 (All CUIT).
