In tax matters, we highlight the following modifications considered by this law:
– Transitional reduction to 12.5% of the First Category Tax for the ProPyme Regime, for fiscal years 2025, 2026 and 2027, and to 15% for the year 2028. This is subject to the condition that the percentages of social security contributions established in Law No. 21,735 are met.
– A 50% reduction in the rate of Monthly Pension Payments (PPM) for taxpayers of the ProPyme Regime in fiscal years 2025 to 2027, effective as from the month following the date of publication of the law, i.e. September 2025.
– With respect to the Penalty Procedure for Circumvention (Art. 100 bis of the Tax Code):
– The application for the application of a fine must be made by means of a request to the TTA.
-The fine is only enforceable with a final judgment declaring the fine.
– The draft in which the fine is recorded is not claimable, unless it does not conform to the judgment declaring it.
– Statute of limitations: 3 years from the date on which the judgment becomes final.
– New obligation to report transactions with prepaid cards, whether bank or non-bank, in accordance with the new article 85 bis of the Tax Code.
– It is established that the deadlines for submitting the appeals are business days, considering Saturdays, Sundays and holidays as non-business days.
– The validity of provisional municipal patents expired between 2020 and 2023 is extended, revoking the closures decreed due to their expiration and establishing new terms of validity. Additionally, it is provided that municipal patents granted since September 2022 will be valid for three years, extendable for one year, upon prior presentation to the municipality of a work plan.
– Finally, the law contemplates other regulatory changes, most notably:
– Amendments to the Labor Code.
– Climate Change Law.
– Health Services Law.
– State Universities Act.
