IGJ regulations · RG IGJ 4/2025, RG 6/2025 y RG 6/2026

IGJ General Resolutions 4/2025, 6/2025 and 6/2026: Financial-statement filing moratorium

IGJ General Resolutions 4/2025, 6/2025 and 6/2026 — Form the chain of moratorium rules for regularizing overdue financial-statement filings and related documentation; General Resolution 6/2026 extended the regime through 31 December 2026 and broadened its scope.

Regulation: RG IGJ 4/2025, RG 6/2025 y RG 6/2026

What it regulates

IGJ General Resolutions 4/2025, 6/2025 and 6/2026: Form the chain of moratorium rules for regularizing overdue financial-statement filings and related documentation; General Resolution 6/2026 extended the regime through 31 December 2026 and broadened its scope.

What it provides

Form the chain of moratorium rules for regularizing overdue financial-statement filings and related documentation; General Resolution 6/2026 extended the regime through 31 December 2026 and broadened its scope.

Official source: IGJ General Resolutions 4/2025, 6/2025 and 6/2026 — Argentina.gob.ar

Commentary

It is a regularization facility, not a waiver of the substantive filing obligation.

Informational content; IGJ regulations change frequently. Verify that they are in force in the official source before applying them. This does not replace professional consultation.

Do you need advice on this matter?

The firm is headquartered in Buenos Aires, Argentina, and advises clients worldwide.

Contact the firm