Argentina published Law 27799 in the Official Gazette on 2 January 2026, introducing significant changes to the Criminal Tax Regime (Law No. 27430) and the Tax Procedure Law (Law No. 11683). One of the key changes is an increase in the different thresholds for criminal tax purposes as follows:

Tax Crimes

• Simple Tax Evasion: The threshold is increased from ARS 1,500,000 to ARS 100,000,000;
• A…