Overview
- The extension applies to taxable events occurring from September 16 to 22, 2025, and is limited to agentes de liquidación y/o percepción.
- Resolution 5758/2025 temporarily replaces the due dates set in Resolution 4172 while leaving the procedures under Resolution 2111 intact.
- The measure took effect upon its publication in the Boletín Oficial on September 17, 2025, with Executive Director Juan Alberto Pazo’s signature.
- Banks and other obligated agents are expected to adjust settlement and filing systems to accommodate the one‑time shift.
- The levy on bank account credits and debits represents about 0.8% of GDP and ranks as the third‑largest tax source after VAT and Income Tax.