Argentinian Tax Collection Agency ARCA Modifies Tax Regime for Online Betting Companies

General Resolution 5791/2025, published this Tuesday in the Official Gazette, introduces changes to the deadlines, conditions, and mechanisms for registration and auditing, in accordance with the provisions of Law No. 27,346 and its supplementary regulations.

The new system addresses the need to ensure an "orderly and predictable" application of the tax collection regime, allowing operators and payment intermediaries to adapt their IT systems well in advance.

Among the key points, the resolution establishes that the application for registration in the Online Control Registry of the Betting System must be processed by ARCA within a maximum of 60 calendar days from the intervention and validation by the regulatory body for the activity in the corresponding jurisdiction, or from the date of submission of the application if later. The text clarifies that this verification “will be carried out through the ‘Games of Chance and/or Betting - Authorizing Body’ service,” using the corresponding tax identification number. If additional documentation is required during the process, the deadline is suspended until the applicant provides all the required information.

The resolution also redefines the procedure for publishing and updating the list of foreign operators. Now, the list of organizers or operators of online betting and gambling located outside the country will be available to payment intermediaries through ARCA's institutional microsite, in the “Games of Chance and Betting” section. This list will be updated periodically, in accordance with current regulations.

Regarding the notification and effects of registration, ARCA will communicate the result to the responsible party and, if approved, will add them to the registry and issue the certificate with the applicable withholding rate. The resolution specifies that “the withholding rate indicated on the certificate will be effective from the first day of the two-week period immediately following the date of issuance.” Furthermore, the published list will include data such as name or business name, Tax Identification Number (CUIT), expiration dates, registered domains, tax rate, and jurisdiction.

Monitoring of registered parties will be periodic. To this end, ARCA will verify compliance with the requirements for remaining on the registry and the validity of the certificate, as well as the condition for maintaining the reduced tax rate, which depends on the increase in the declared payroll.

The resolution also introduces a formal mechanism for applicants to express their disagreement with the denial or cancellation of their registration, or with the tax rate determined by ARCA. The deadline for filing a claim is 15 calendar days from the date of notification, through the designated digital service.

Regarding its effective date, the regulation takes effect upon publication in the Official Gazette. For applications submitted before this date, ARCA will have 60 calendar days from November 25th to resolve them. In the meantime, the rates stipulated in Article 12 of Decree No. 293/22 will apply to taxable events occurring during the processing of the application.

This resolution was issued in accordance with the powers conferred by the decrees and regulations governing tax and customs matters, and involved the participation of the Legislation, Legal Affairs, Auditing, Revenue Collection, Institutional Affairs, Systems and Telecommunications, and Tax Administration departments.