03/07/2026 03:34 - Economia
The General Inspectorate of Justice (IGJ)—the government body responsible for overseeing and registering companies and civil entities in Argentina—has taken a historic step towards efficiency. Through Resolution General 9/2026, published in the Official Gazette on July 2, 2026, and effective from July 3, 2026, unnecessary bureaucracy in the presentation of financial statements (balance sheets, management reports, and memories) will be eliminated.
The new system replaces in-person procedures with a 100% digital platform. This marks the end of physical media like CDs or USB drives, duplicated printed forms, notary certifications of signatures, and long queues at the agency's counters.
The reform also reaches civil associations and foundations, but with an inclusive approach. For smaller entities, such as neighborhood sports clubs, retirement centers, community dining halls, and public libraries, an ultra-simplified regime will be created.
These entities will be able to file a simple statement of resources and expenses instead of full financial statements, significantly relieving the administrative and cost burden for those who sustain the country's social fabric.
Annual filings of financial statements that are in process and pending review at the time the regulation takes effect may optionally migrate to the new digital system, according to the procedure established by the IGJ. This ensures an orderly transition without prejudice to the administered parties.
Sources consulted: Argentina.gob.ar, Ambito and Contadores en Red.
Alfredo S. Quiroga
