ARCA Payment Plan Under General Resolution 5875: A Key Guide for SMEs

The ARCA payment plan under General Resolution 5875 allows certain micro, small, and medium-sized enterprises (SMEs), small taxpayers, and nonprofit organizations to regularize outstanding tax, social security, and customs debts through an exceptional installment payment program. The plan does not provide for the waiver of interest or penalties, so its financial impact and conditions should be carefully assessed before enrolling.

Plan de pagos ARCA RG 5875

Why Does This New Payment Plan Matter?

For many Argentine businesses, keeping tax obligations current remains a challenge. The need to finance working capital, economic volatility, and ongoing regulatory changes can make it difficult to pay taxes on time.

In response, ARCA introduced General Resolution 5875, establishing an exceptional program to regularize obligations due on or before June 30, 2026. This measure may provide an opportunity for businesses to bring their tax affairs up to date, although it is not necessarily the best option in every case.

Before enrolling, it is worth assessing the financing cost, projected cash flow, and consequences of joining the program. A decision made solely to “buy time” may create further problems in the months ahead.

Recommended action: Evaluate the plan as a financial decision, not merely a tax matter.

Who Is Eligible for the ARCA Payment Plan?

Not all taxpayers are eligible. The resolution expressly limits participation to certain categories.

Eligible taxpayers include:

  • Microenterprises.
  • Small businesses.
  • Medium-sized Enterprises, Categories I and II, holding a valid SME Certificate (Certificado MiPyME).
  • Small taxpayers classified as such by ARCA.
  • Nonprofit organizations covered by the regulations.

The relevant taxpayer classification must be active in ARCA’s Tax Registration System (Sistema Registral) when the application is submitted.

What If You Do Not Have a Valid SME Certificate?

Which Debts Can Be Included?

One of the most important considerations is identifying exactly which obligations qualify for the program.

Eligible debts include:

  • National taxes.
  • Social security obligations.
  • Customs obligations.
  • Fines.
  • Interest.
  • Tax withholdings and collections, subject to specific conditions.

The following items are excluded, among others:

  • Tax advances.
  • Payments on account.
  • Social health insurance contributions.
  • Occupational risk insurance (ART).
  • Mandatory Group Life Insurance.
  • VAT on certain services supplied from abroad.
  • Installments under existing payment plans.
  • Provincial components of the Unified Simplified Tax Regime (Monotributo Unificado).

Taxpayers subject to certain criminal convictions under tax legislation are also excluded.

Many businesses assume they can include all their outstanding tax liabilities, only to discover during the application process that some debts are ineligible. This difference can significantly alter their projected cash flow.

Recommended action: Prepare a complete list of eligible and excluded obligations before applying.

How Does the Payment Plan Work?

The terms vary according to the taxpayer’s category.

Microenterprises and Small Businesses

  • Down payment: 5%.
  • General tax obligations: Up to 18 monthly installments.
  • Withholdings and tax collections: Up to 9 monthly installments.
  • Monthly interest rate: 2.75%.


Medium-Sized Enterprises

  • Down payment: 10%.
  • General tax obligations: Up to 15 monthly installments.
  • Withholdings: Up to 7 monthly installments.
  • Monthly interest rate: 2.75%.


Additional conditions include:

  • The minimum down payment is ARS 50,000.
  • Each installment must also be at least ARS 50,000.
  • The plan uses the French amortization system, under which installment amounts remain constant.

From a financial perspective, it is not enough to look at the number of installments available. The key question is whether the business can sustain those payments throughout the entire term without compromising its operations.

Recommended action: Project cash flow for the coming months before deciding how many installments to select.

When Does It Make Sense to Enroll—and When Does It Not?

There is no single answer for every business.

The plan may be a suitable option when:

  • You need to regularize tax debt to qualify for financing.
  • You want to improve your tax standing with banks or investors.
  • Your business can afford the installment payments.
  • Avoiding tax enforcement proceedings is strategically important.

However, the decision requires closer scrutiny when:

  • Cash flow remains severely constrained.
  • The business has not resolved operational problems affecting cash generation.
  • There is a risk of missing installment payments.

Keep in mind that enrolling means waiving the right to bring future refund claims regarding the obligations regularized under the plan.

Furthermore, if the plan is terminated due to nonpayment, ARCA may initiate collection proceedings for the outstanding balance.

In other words, enrolling without a realistic ability to comply may ultimately make the situation worse.

Recommended action: Assess the program as part of a comprehensive financial strategy rather than treating it as a standalone solution.

What You Need to Know in 30 Seconds

  1. The plan is primarily intended for SMEs, small taxpayers, and nonprofit organizations.
  2. Interest is not reduced or waived, and penalties are not forgiven.
  3. The terms vary according to the taxpayer’s category.
  4. Not all debts can be included.
  5. Before enrolling, assess the impact on your business’s cash flow.

Common Mistakes

  1. Assuming All Tax Debts Are Eligible

    The resolution establishes specific exclusions. Reviewing them in advance helps avoid unexpected issues.

  2. Automatically Choosing the Maximum Number of Installments

    More installments can also mean a higher financing cost.

  3. Failing to Check the SME Certificate

    Without a valid taxpayer classification, many businesses will not be eligible to enroll.

  4. Failing to Project Payment Capacity

    Making the first installment does not guarantee that the business can sustain the plan for more than a year.

  5. Making the Decision Solely From a Tax Perspective

    Enrolling also affects financial strategy and business planning.

Is Enrolling Worth It?

The answer depends on each business’s individual circumstances.

For some organizations, the plan will provide an opportunity to improve their tax standing and reduce certain risks. For others, taking on new installment payments without improving cash generation may create an additional financial burden.

Before enrolling, businesses should therefore assess not only the tax implications but also the financial and operational consequences and the impact on cash flow over the coming months.

Do You Need to Assess Whether This Plan Is Right for Your Business?

At Fidem Partners, we help business owners, CFOs, and SMEs evaluate financial and tax decisions from a comprehensive perspective.

If you are considering enrolling in the ARCA payment plan under General Resolution 5875, we can help you assess the impact on cash flow, review the eligible obligations, and determine the most appropriate option for your business.

Frequently Asked Questions

What Is the Deadline to Enroll in the ARCA Payment Plan Under General Resolution 5875?

Enrollment is available until October 30, 2026. However, it is advisable not to wait until the last minute, since you must first verify your registration status and determine which obligations can be included.

Does the Plan Eliminate Interest or Penalties?

No. The resolution does not provide for the waiver or reduction of compensatory interest, default interest, or penalties. The benefit consists exclusively of financing the debt through installments.

What Happens If I Stop Paying the Installments?

Failure to pay two installments, whether consecutive or nonconsecutive, may result in the automatic termination of the plan. The plan may also be terminated if the final installment is not paid within the period established by the regulations.

Can I Submit More Than One Payment Plan?

Yes. The resolution does not establish a limit on the number of plans a taxpayer may submit, provided that all applicable requirements are met.

Should I Enroll Even If I Have Enough Cash to Pay the Debt in Full?

It depends on the opportunity cost of capital and the business’s financial position. In some cases, preserving liquidity may be beneficial; in others, paying the debt in full avoids additional financing costs. Each situation should be evaluated before making a decision.

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