Published at CASSAGNE Consultores Linkedin Account on February 9, 2026.

? At CASSAGNE Consultores, as part of our commitment to keeping our clients and followers informed and up to date on Anti-Money Laundering, Counter-Terrorist Financing and Counter-Proliferation Financing (AML/CFT/CPF) matters, we share an analysis of Decree 93/2026 (Official Gazette 09/02/2026), which regulates the Simplified Tax Return Regime provided for in Law No. 27,799.

? Key aspects of the Decree and its Annex from an AML/CFT/CPF perspective ? Express reaffirmation of the prevention framework

Both the Decree and its Annex establish that the application of the regime must be carried out in harmony with AML/CFT/CPF regulations and with the international standards of the Financial Action Task Force (FATF), under a risk-based approach.

? Funds channelling and traceability

The regulation requires that transactions be channelled through means authorized by the regulated financial system, prioritizing the traceability of funds either at the origin or at the destination of the transaction.

? Proof of adherence to the regime

The digital certificate of adherence issued by ARCA may be considered by financial institutions and other obliged entities as a favourable background element in customer identification and monitoring processes, without replacing the obligations established under Law No. 25,246 (Art. 5).

ARCA must enable automated queries / APIs to verify the client?s status under the regime.

The certificate of adherence does not constitute an exemption or a presumption of lawful origin of funds, nor does it replace the due diligence obligations established by Law No. 25,246, which remain fully enforceable.

The Decree provides that such certificate be treated as a ?favourable background element?, to be assessed as a complementary factor within the risk-based approach and within the obliged entity?s due diligence procedures.

? False or sham documentation as a relevant trigger

The use of invoices or other false or sham documentation results in the loss of the regime?s benefits, regardless of the amount involved, highlighting the relevance of documentary support and consistency.

? Supervisory and control powers in the event of inconsistencies

In the event of significant discrepancies, the tax authority?s verification and audit powers remain fully applicable, including with respect to prior periods.

? The regulation of the Simplified Tax Return Regime seeks to integrate the tax framework with the existing AML/CFT/CPF regulatory system, incorporating criteria of formalisation, traceability and documentary control, in line with Argentina?s commitments to the FATF.

? Would you like to assess how this regime impacts your operations?

? Visit https://lnkd.in/dV4B9EBQ

? Schedule a direct meeting with our Managing Partner through our online booking system: https://lnkd.in/dvikcFJX

#FIU #FiscalInnocence #Decree93 #TaxAmnesty #USD #AMLCFT #AntiMoneyLaundering #IncomeTax