Argentina launches web filing for corporate income-tax returns

General Resolution 5908/2026 introduced the new fiscal-password service as a staged alternative to the existing “Ganancias Personas Jurídicas - Sociedades” desktop application. The resolution was issued on 1 October and published in the Official Gazette on 5 October, but Article 4 set 19 October as the service-availability date. It supplements General Resolution 4626 rather than replacing that resolution’s wider return and payment framework.^[1][2][4]

Taxpayers and periods covered

The service covers taxpayers within General Resolution 4626 that keep accounting systems capable of producing commercial financial statements. That resolution applies to taxpayers and responsible persons listed in Article 53(a)–(e), and the final paragraph of Article 53, of the consolidated Income Tax Law. Article 53 includes capital companies and other Argentine companies, domestic trusts in which the settlor is also beneficiary, sole-owner businesses and specified commercial intermediaries. Access requires a fiscal password with security level 2 or higher.^[2][3][4]

Optional and mandatory phases

For commercial accounting periods ending from June 2026, taxpayers may choose either the new web service or the existing application from 19 October 2026 through 28 February 2027. The web service becomes mandatory on 1 March 2027. Original and amended returns for periods ending before June 2026 must continue through the existing application. For later periods filed during the optional phase, an amended return must use the same channel as the original return.^[1][2]

Prepopulation and opening balances

ARCA says the service reduces the balance-sheet detail required and prepopulates withholding tax, collection tax, advance payments and other credits from its records. It will carry accumulated tax losses and credit balances forward automatically after the taxpayer’s first return through the service, meaning opening carry-forwards must be entered for that first period. The system also brings Argentine-source and foreign-source results, together with positive and negative tax adjustments, into consolidated screens.^[1]

Transition controls for groups

Groups with Argentine entities should identify which entities and accounting periods fall within General Resolution 4626, choose the filing channel for returns due during the optional phase and retain that choice for later amendments. They should reconcile ARCA’s prepopulated credits and validate manually entered losses and credit balances before first use. Resolution 5908 changes the filing channel and transition mechanics; it does not itself change the corporate income-tax base or the statutory return deadlines.^[1][2][4]