The norm, in detail
The IGJ digitizes companies' financial statements
IGJ General Res. 9/2026 (RESOG-2026-9-APN-IGJ#MJ), Official Gazette Jul 2, 2026
in forceNATIONAL
Market deregulation
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 Law 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 affects
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
Where it lands, province by province
Applies the same nationwide
We looked at this rule from each of the five provinces we track and found no effect that lands differently in any of them: it applies the same across the country.
The other rules on this subject36
Domestic trade: price-control and intervention rules fallRes. 12/2026 SIC (Official Gazette Jun 9, 2026)in force
Ley Hojarasca: cleanup of the legal framework (still in the Senate)Bill CD-1/26 (half-sanction May 20, 2026)pending
Automotive: a single UVA-indexed module replaces the schedule of 100+ feesRes. 308/2026 + 306/2026 MJ (Official Gazette Jul 7, 2026)in force
Ignacio Aredez· Chief analyst
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Fact sheet built on the published rule, with the gaps declared. Back to the reforms
How to read the seals → verif primary source · prob primary source pending · unconf not sufficiently backed · estim our own calculation · thesis our reading