The Argentine tax authority (ARCA) has announced the modification of the income tax advance payment regime to facilitate tax compliance. The modifications are made through General Resolution 5685/2025, including a reduction in the number of advances for companies to nine annual payments, with each payment equal to 11.11% of the base. Previously, ten payments were required with the first payment equal to 25% of the base and 8.33% for the other payments. The base is generally the tax due in t…