The Argentine tax authority (ARCA) has announced the modification of the income tax advance payment regime to facilitate tax compliance. The modifications are made through General Resolution 5685/2025, including a reduction in the number of advances for companies to nine annual payments, with each payment equal to 11.11% of the base. Previously, ten payments were required with the first payment equal to 25% of the base and 8.33% for the other payments. The base is generally the tax due in the previous year. Certain modifications are also made for individuals. With respect to companies, the modifications apply for business years...