The Argentine tax authority (ARCA) has announced the introduction of a payment plan facility through General Resolution 5684/2025 for outstanding tax debts resulting from incorrectly computed tax losses. In Argentina, tax losses can be carried forward up to five years. ARCA has taken this initiative because of numerous inconsistencies in the treatment of losses, which has led in many cases to an incorrect determination of the taxable base. The facility is available for taxpayers that have corrected previous miscalculations of losses through amended returns before 1 May 2025 and taxpayers that submit tax returns for tax years ended between December...