In force since Jul 3, 2026
The IGJ digitizes companies' financial statements
IGJ General Res. 9/2026 (RESOG-2026-9-APN-IGJ#MJ), Official Gazette Jul 2, 2026
in forceNATIONALApplies the same nationwide
Market deregulation
RG IGJ 9/2026 digitizes the filing of financial statements: signing with the ARCA Clave Fiscal, data imported from the Consejo, 16 articles repealed.
The other rules on this subject40
Mega-DNU 70/2023: repeals the Rentals, Shelves and Supply lawsDecreto 70/2023 (DNU-2023-70-APN-PTE)in force
The Shelves and Supply laws are repealed: the State stops setting prices and quotasDNU 70/2023, arts. 7 and 9in force
What changed and who it applies to
What changed
The General Inspectorate of Justice fully digitizes the filing of companies' financial statements: electronic signature via ARCA Clave Fiscal, automatic import of data from the Professional Council of Economic Sciences, and elimination of 16 articles of the previous General Res. 15/24 that regulated in-person/paper procedures. It unifies the filing deadline at 15 days for corporations and LLCs covered by art. 299 of Ley 19.550 (30 days for civil associations, 15 business days for foundations). verif Jul 1, 2026 ↗
In force
In force since 3 July 2026. Article 11 of the resolution reads: «This resolution shall enter into force on the day following its publication in the Official Gazette of the Argentine Republic», and it was published on 2 July 2026. verif Jul 3, 2026 ↗
Who it applies to
Corporations and limited-liability companies under IGJ jurisdiction (national oversight, mostly CABA), civil associations and foundations; accountants and firms that prepare and file the statements. verif Jul 2, 2026 ↗
The norm
Resolución General 9/2026 of the Inspección General de Justicia (RESOG-2026-9-APN-IGJ#MJ), issued on Jul 1, 2026 and published in the Boletín Oficial on Jul 2, 2026. verif Jul 2, 2026 ↗
Our reading
A low-profile administrative deregulation but aligned with the course: it lowers the compliance cost (eliminates paper, notary and in-person procedure) for all IGJ-registered companies. It does not move the investment needle by itself, but it adds to the simplification agenda (a context favorable to formalization and to the cost of doing business). thesis
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