Inocencia Fiscal II: raises the threshold above which the tax agency can challenge a return (passed, not yet published)

It is already law: the Senate sanctioned it on 17 September 2026 by 44 votes to 23. But it is NOT in force yet: it still needs promulgation by the Executive and publication in the Official Gazette, so as of 18-Sep it has no law number assigned. It is not a new law but the second round of the Fiscal Innocence regime already in force: the Senate itself frames it as an improvement to «Law of Fiscal Innocence No. 27,799 approved at the end of 2025». It amends the tax procedure regime and the simplified income tax return, changing the criteria that define when there is a significant discrepancy and the conditions to enter and remain in the simplified regime. verif · Sep 17, 2026 ↗

Not in force yet. The Senate passed it on Sep 17, 2026 (44 to 23), after the first-round approval in the Chamber of Deputies on Aug 26, 2026. As of Oct 2, 2026 it had not been published in the Boletín Oficial: in the first section from Sep 18 to Oct 2 the only laws are two treaties from Sep 18 (Leyes 27.824 and 27.825). Under the Constitution, a law that the Executive does not veto within ten working days is promulgated even without a decree, so what is certainly missing is publication, which is what brings it into force. Several secondary sources already refer to it as Ley 27.826; the number has not been seen in an official source. What does apply today is the parent law, Ley 27.799, in force since Jan 2, 2026. prob · Oct 2, 2026 ↗

Anyone holding savings outside the system who cannot use them to operate on the books today: buying property, putting capital into an SME, or qualifying for credit. And on the other side, ARCA, which would lose room to challenge a simplified return. For us it matters through one concrete channel: a satellite supplier that wants to grow needs to show assets to take on credit or to qualify in a supplier registry, and that is precisely the savings it cannot declare today. thesis · Aug 12, 2026