Reporting Regime for International Transactions Repealed

General Resolution 5752/2025 (RG 5752), issued by Argentine Tax Authority and published in the Official Gazette on September 4, 2025, repealed General Resolution 3285/2012 (RG 3285) and its amendment (RG 3285). RG 3285 had established a reporting regime for any economic transaction—regardless of its nature and even if free of charge—entered into between Argentine residents and those acting as representatives of foreign individuals or entities.

Annex I of RG 3285 listed, by way of example, the transactions that had to be reported:

1. selling registrable assets or securities,
2. transferring rights,
3. negotiating financial derivatives,
4. incorporating trusts or companies,
5. reorganizing companies,
6. carrying out financial intermediation.

Since the list was not exhaustive, many transactions were covered by the reporting regime.

In general, those who were required to comply with the reporting regime and report transactions were:

1. Argentine representatives—regardless of the form of representation—of foreign individuals or entities (e.g., those Argentine residents who acted as legal representatives of a foreign entity under the terms of article 123 of the Argentine Companies Law 19550),
2. those acting as Argentine service providers, such as notaries, banks, etc.

RG 5752 applies to transactions entered into as of September 1, 2025, while RG 3285 remains in force for transactions carried out before this date.