How the new Government plan to cancel debts will work: rates, installments, and advance payments

The National Government expanded the scope of the payment facilities plan of the Customs Collection and Control Agency (ARCA) so that companies can regularize a greater number of tax obligations. The Minister of Economy, Luis Caputo, announced the extension of the period of debts reached until October 31, 2026 and the possibility of financing commitments in up to 18 installments, with the aim of alleviating the financial difficulties faced by small and medium-sized enterprises

(SMEs).

The amendment allows for the addition of four additional months of overdue obligations, since the regime previously contemplated debts up to June 30. The measure seeks to offer greater financial margin to companies that need to sort out their fiscal commitments without having to face all payments immediately.

Caputo made the announcement during the annual meeting of the Argentine Industrial Union (UIA), held at the Golden Center, where he presented a package of four measures aimed at boosting productive activity and improving financial conditions in the private sector.

“We are going to extend the payment plan for debts until October 31 and we are also going to give them 18 months to have more financial slack, because obviously we understand that the financial cost for SMEs is a big problem and is not necessarily something that will be solved in a month or two,” said the minister.

The initiative maintains the general operation of the program: it allows for the financing of fiscal obligations, but it does not include capital withdrawals, interest or fines. To enter, taxpayers must meet the established requirements, make a down payment and pay the corresponding fees with the expected funding rate

.

Four more months to incorporate overdue debts with ARCA

The manager of Lisicki, Litvin & Abelovich, Noelia Girardi, explained that Caputo's announcement must be differentiated from another administrative amendment established by General Resolution 5920/2026, published on October 30 in the

Official Gazette.

This regulation extended until December 30, 2026 the deadline for joining two special payment facility regimes that originally expired on October 30. However, the decision announced by Economía incorporates an additional change: it extends the deadline for obligations that can be included in plans

.

With the new cutoff to October 31, companies will be able to add four additional months of overdue debts, provided that they meet the membership conditions. According to Girardi, this represents a financial benefit because it allows the reorganization of both accumulated tax liabilities and more recent fiscal commitments

.

The specialist pointed out that the expansion responds to the liquidity difficulties faced by many companies, which must regularize previous obligations while continuing to face new maturities.

At the close of the information, the new resolutions that will implement Caputo's announcements had not yet been published. The inquiries made to sources from ARCA and the Ministry of Economy had not received a response.

What are the conditions of the ARCA payment plan

The regime establishes different conditions depending on the size of each company and the type of obligation it seeks to regularize. Advances and the maximum amount of installments vary according to the taxpayer category

.

For general obligations, the conditions are as follows:

• Micro and small businesses, small taxpayers and non-profit entities: they can finance their debts in up to 18 installments, with an account payment of 5% of the consolidated amount

.

Medium-sized companies in tranches 1 and 2: they have a maximum of 15 installments and must make an advance equivalent to 10% of the debt.

In the case of obligations related to withholding and receipts, the deadlines are shorter. Micro and small businesses, small taxpayers and non-profit entities can access a maximum of nine installments, while medium-sized companies have a limit of seven

.

The established funding rate for micro, small and medium-sized enterprises is 2.75% per month. In addition, both the initial payment and each installment must reach a minimum amount of $50,000

.

To access the program, companies must have the current MSME Certificate and complete the procedure through the ARCA My Facilities service. The regime also doesn't set a limit on the number of plans taxpayers can submit

.

It is important to note that the mechanism does not imply a waiver of tax obligations. Companies must write off all of the capital due, interest and corresponding penalties. The advantage is to distribute those commitments on a payment schedule that allows for better management of liquidity

.

Accountants valued the expansion, but questioned the funding rate

.

Specialists in the accounting sector valued the Government's decision to expand the universe of obligations that can be incorporated into the regime, although they raised comments on the financial cost and the

advances required to enter.

The accountant Marcos Felice considered the extent of the debts reached positive and recalled that it was an order that the sector had made before the extension of the membership deadline.

“This is something we had asked for before the extension of membership. It's a good idea to extend it to debts due in October,” he said.

However, Felice questioned the financial conditions of the program and considered that the rate should include greater differences depending on the size of each taxpayer.

“The rate is not the best, it should be more tiered for small taxpayers,” he said. In addition, he proposed eliminating the down payment that companies must make when joining

.

For his part, Mariano Ghirardotti, head of the Ghirardotti & Ghirardotti study, also analyzed the cost of financing and explained that the rate is linked to compensatory interest.

“They're at the compensation rate, so you're at 2.75% per month, 33% per year. It's a rate above what mutual funds and fixed terms yield today,” he said.

The specialist also warned that the State must prevent regularization plans from becoming a financing alternative that is too convenient compared to other market options. As he explained, a significant reduction in interest, combined with the suspension of embargoes, could encourage massive membership and have consequences on revenue

.

With the expansion announced by Caputo, the Government seeks to give companies more room for maneuver to organize their tax obligations and sustain their activity. The extension of the debt period and the possibility of distributing payments in up to 18 installments aim to reduce financial pressure on SMEs, without changing the total amount of their commitments to the treasury

.