Deadline for Accounting Regularization Regime Extended

By means of General Resolution 6/2025, issued on November 27, 2025 and in force since that day, the Public Registry of Commerce of the City of Buenos Aires (IGJ) has extended and expanded the exceptional regularization regime established through General Resolution 4/2025 of January 10, 2025.

What does the Resolution provide?
The Resolution extends until June 30, 2026 the regularization period to file financial statements and any other outstanding documentation corresponding to the last ten fiscal years ending until August 31, 2024. In this way, the Resolution amends article 1 of General Resolution 4/2025.

The Resolution also includes in this extension the accounting documentation regarding the fiscal year ending on December 31, 2025.

Entities included

The entities included in this extension are:

• corporations,
• limited liability companies whose capitals reach the amount in item 2 of article 299 of the Argentine Companies Law 19550,
• foreign entities registered under the terms of article 118, paragraph 3 of Law 19550,
• civil associations,
• foundations.