On October 21, 2025, General Resolution No. 5772/2025 (the “Resolution”) issued by the Customs and Tax Collection Agency (“ARCA”, after its spanish acronym) was published in the Official Gazette, repealing General Resolution No. 5306/2022.
The repealed resolution, issued in 2022 by the Federal Tax Authority (known as AFIP, which was reformed into the current ARCA), had established the Supplementary Information Regime for International Transactions (“RICOI”, after its spanish acronym).
The RICOI imposed an obligation to report each cross-border transaction, including those already reported through other international mechanisms, on companies, permanent establishments of foreign legal entities, mutual investment funds, associations and their related entities incorporated in Argentina, non-profit organizations, as well as trusts constituted in the country.
The transactions subject to the repealed regime included operations or transactions carried out with legal entities, segregated estates, establishments, trusts, permanent establishments, or other entities domiciled, established, or located abroad, provided that they were related parties. It also covered transactions carried out with entities domiciled, incorporated, or located in non-cooperative jurisdictions or jurisdictions with low or no taxation.
The repeal takes place within a broader review of various reporting regimes aimed at improving administrative efficiency, simplifying compliance obligations, and eliminating duplicative reporting requirements.
The Resolution entered into force on the date of its publication in the Official Gazette.
