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Argentina regulates ‘Inocencia Fiscal’ to bring ‘mattress dollars’ into the banking system


If a taxpayer enrolls, files, and pays on time, ARCA would be barred from reopening administrative or criminal reviews for that year and earlier periods
Argentina’s government has issued the implementing rules for its Inocencia Fiscal law, formally activating a voluntary Simplified Income Tax Regime (RSG) aimed at encouraging taxpayers to bring undeclared savings —popularly known as “mattress dollars”— into the formal economy, while shifting enforcement toward compliance “going forward.”



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