The general directorate of revenue informs of an update to fines for formal non-compliance effective june 1st, 2026

The Municipality of Concordia, through the General Directorate of Revenue, informs the community that, by means of Decree No. 463/2026, the update of the penalty regime applicable to breaches of formal duties provided for in the Municipal Tax Code – Ordinance No. 38,538, has been ordered, establishing its entry into force as of June 1, 2026.
The agency explained that the measure seeks to update the current values of the sanctioning regime, which had not been modified since January 2025, adapting them to the current reality and strengthening compliance with formal tax obligations by taxpayers, those responsible, and third parties.
Among the breaches covered are:

• Lack of tax registration.
• Omission in the submission of sworn statements.
• Failure to report changes of address or activity.
• Breaches related to commercial permits.
• Non-exhibition of required supporting documentation.
• Non-appearance before municipal requirements.
• Breaches related to invoicing and electronic payment methods.

Likewise, it was recalled that the established sanctions do not have a revenue-raising purpose, but rather aim to promote greater fiscal awareness and responsibility, favoring tax equity and the proper functioning of the municipal system.
The General Directorate of Revenue also highlighted that, in certain cases such as the failure to submit the sworn statement for the Commercial municipal tax, reductions of up to 50% of the fine are provided when the taxpayer voluntarily regularizes their situation within the established deadlines.