New IGJ Electronic Notification Regime
Argentina’s General Inspectorate of Justice (IGJ) has comprehensively reformed the notification regime applicable to corporate filings through General Resolution No. 10/2026, published in the Official Gazette on July 13, 2026.
What changes? From now on, all companies and entities filing with the IGJ (registration of bylaws amendments, capital increases, appointment of officers, among others) must establish an electronic domicile linked to their CUIT (tax identification number) on the platform enabled by the agency, and must also provide a supplementary email address.
Key aspects of the new regulation:
- Mandatory electronic domicile: must be established through the CUIT associated with the IGJ platform at the beginning of the filing or in the first submission. A supplementary email address is also required.
- Electronic notification as default: resolutions and administrative acts are primarily notified electronically (IGJ platform or email). Paper-based service of process is now the exception.
- Automatic deemed notification of observations: observations on any filing are deemed notified on the next business day after they become available on the physical or virtual Filing Desk.
- Critical 20-day deadline: observations must be responded to within 20 days; otherwise, the filing is archived, potentially causing significant delays in ongoing corporate proceedings.
- Supplementary email perfection: if primary notification cannot be delivered, the supplementary email is used with the same legal effect and deadline computation.
- Notifications outside Buenos Aires: for recipients without an electronic domicile and located outside the City of Buenos Aires, certified mail with return receipt remains available, with distance-based deadline extensions.
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