The Executive Branch has extended until December 31, 2026, the regime that allows micro-enterprises to count part of the check tax as an advance payment for Profits Tax, by modifying decree 394/2023 through decree 923/2025. The norm maintains the scheme that authorizes micro-enterprises to take up to 30% of the tax on bank credits and debits to pay social security contributions and then compute 100% of the remainder as an advance payment for Profits Tax. In the considerations, it is highlighted that micro-enterprises are fundamental for the boost of the Argentine economy and that the conditions that justified decrees 394/23 and 1137/24, which had set the benefit until the end of 2025, persist. According to what the Argentine News Agency confirmed, the decree establishes that the extension will apply to remunerations that are accrued from January 1 to December 31, 2026, and will enter into force upon its publication in the Official Bulletin.
