Congress Passes Law Amending the Tax Criminal Regime

On December 26, 2025, the Argentine Congress enacted Law No. 27,799, published in the Official Gazette on January 2, 2026, that introduces significant amendments to the Criminal Tax Regime.


The amendments include:
 

1. Updated thresholds for applying criminal offenses provided by the Criminal Tax Regime

The monetary thresholds for qualifying for tax criminal offenses have been updated, and the new thresholds are:

• Simple tax evasion: ARS 100,000,000 per tax, per fiscal year (previously, ARS 1,500,000).

•    Aggravated tax evasion: ARS 1,000,000,000 per tax, per fiscal year (previously, ARS 15,000,000).

•    Aggravated tax evasion (special cases[1]): ARS 200,000,000 per tax, per fiscal year (previously, ARS 2,000,000).

•    Aggravated tax evasion (special cases[2]) and improper use of tax benefits: ARS 100,000,000 per tax, per fiscal year (previously, ARS 1,500,000).

•    Misappropriation of taxes (withholding agents): ARS 10,000,000 per month (previously, ARS 100,000).

•    Simple evasion (social security): ARS 7,000,000 per month (previously, ARS 200,000).

•    Aggravated evasion (social security): ARS 35,000,000 per month (previously, ARS 1,000,000).

•    Aggravated evasion (special cases, social security[3]): ARS 14,000,000 per month (previously, ARS 400,000).

•    Misappropriation of social security contributions: ARS 3,500,000 (previously, ARS 100,000).

•    Simulation of settlement of tax obligations: ARS 20,000,000 per tax, per fiscal year (for tax obligations), and ARS 3,500,000 per month (for social security contributions), previously, ARS 500,000 and ARS 100,000, respectively.

These amounts will be adjusted annually, starting January 1, 2027, based on the variation of the Purchasing Value Units (UVA) accrued during the last calendar year. To determine if there have been criminal offenses or other violations, the applicable amount will be that in force at the time the offense or violation was committed.


2. Effects of paying the evaded taxes and related interest

The Law establishes new conditions for extinguishing criminal actions.
Specifically, it provides that the tax authority will not file criminal complaints when the amount of the evaded, improperly obtained, or misappropriate tax obligations and related interest is fully and unconditionally settled before filing the complaint. Each individual or legal entity subject to the obligation may exercise this option only once.

Furthermore, once criminal proceedings have opened, the law establishes that the action may also be extinguished if the taxpayer accepts and fully complies with the evaded, improperly obtained, or misappropriated obligations and related interest, plus an additional amount equal to 50% of the total sum, within 30 business days following the procedural act by which the criminal charge is formally notified. Based on the wording, this option does not appear to be limited to a single use.

3. New cases of abstention from filing a criminal action
 

The law introduces two new scenarios under which the tax authorities will not file a criminal complaint:

1. When taxpayers adequately report and justify the criteria used to calculate the declared tax by submitting a note to the tax authority—prior to or simultaneously with the filing of the corresponding tax return—if the approach invoked is not intended to distort the tax base.
2. When taxpayers file original or amended tax returns before receiving notice of an audit involving the relevant tax and period.