Regime for International Operations Eliminated

In compliance with Decree 353/2025, which puts the Argentine Tax Authority (ARCA) in charge of simplifying regulations regarding information regimes, oversight, and other procedures under its responsibility, ARCA is moving forward with a comprehensive review of the various registers and regimes in force and is repealing General Resolution 5306, which had established the Complementary Information Regime for International Operations (RICOI).

The RICOI mainly affected companies, associations, and trusts that carried out transactions with related parties abroad or with non-cooperative jurisdictions or jurisdictions with no or low taxation.

This decision seeks to avoid duplication of information and reduce the administrative burden on taxpayers, without affecting the control tasks that the tax authorities will continue to perform.

General Resolution 5772/25 came into force on October 21, 2025, and will apply to the submission of information for financial years ending on or after May 1, 2025.