- The IGJ established a regularization regime for the filing of accounting statements due for the last 10 fiscal years.
- Subjects covered: SA, SRL (299), foreign entities registered under the terms of Section 118, civil associations and foundations.
- Validity: from 02/1/2025 to 12/31/2025.
On January 13, 2005, the Argentine Superintendency of Corporations (“IGJ”) published General Resolution No. 4/2025 (the “Resolution”) by which it established a regularization regime for the submission of financial statements, or accounting documentation pursuant to “Joint Resolution No. 5289/2022 (IGJ-AFIP)”, if applicable, and the communication of the respective meetings, corresponding to the last ten (10) fiscal years ended on August 31, 2024 (the “Regime”).
The Regime is applicable to joint stock companies, limited liability companies whose capital reaches the amount determined in paragraph 2) of article 299 of the General Corporations Law, entities incorporated abroad registered under the terms of article 118, third paragraph, of the referred law and civil associations and foundations.
The Regime allows the payment of a single “Late filing of financial statements” form to encourage the regularization process and suspends -in certain cases- the initiation and processing of summary proceedings for failure to file financial statements.
The Resolution will become effective as from 02/1/2025 and the deadline to regularize with the referred filings will be until 12/31/2025.