The national government has extended the benefit that allows micro-enterprises to compute a portion of the Tax on Credits and Debits in Bank Accounts as payment on account of their employer contributions. The measure applies to remuneration that accrues until December 31, 2026. According to regulations, companies categorized as micro-enterprises can deduct up to 30% of the tax on checks effectively paid. This amount is applied as payment on account of up to 15% of the employer contributions destined for the Argentine Integrated Pension System (SIPA). The benefit, which originally expired in December 2024 and was previously extended until the end of 2025, will now remain in effect for the entire 2026 fiscal year, as reported by the Argentine News Agency (NA). The measure was formalized through General Resolution 5817/2026 of the Revenue and Customs Control Agency (ARCA), published this Wednesday in the Official Gazette. The resolution adapts the current regulations to the provisions of Decree No. 923/25, which extended the deadline for the benefit due to the persistence of the reasons that led to its original creation in 2023. To determine the contributions, employers must use the 'Online Declaration' computer system.
