The repeal seeks to eliminate overlapping reporting requirements and modernise data management without weakening oversight or control mechanisms.
Regfollower Desk
Argentina’s tax authority (ARCA) has repealed General Resolution No. 5306, which established the Complementary Information Regime for International Operations (RICOI). The decision was enacted through General Resolution No. 5772/2025 and published in the Official Gazette on 21 October 2025.
According to ARCA, the repeal seeks to eliminate overlapping reporting requirements and modernise data management without weakening oversight or control mechanisms.
While the repeal removes the obligation for certain taxpayers to file additional reports on international operations, ARCA emphasised that ongoing audit and monitoring activities will continue as usual.
The move aligns with Decree No. 353/2025, issued by the National Executive Branch earlier this year, which directed federal bodies to simplify regulations and enhance the efficiency of public administration.
RICOI, which had replaced an earlier disclosure regime under General Resolution 4838, shared similar goals of monitoring tax practices that could exploit legal loopholes. It required reporting specific transactions or arrangements, such as deemed permanent establishments, cases of double non-taxation, deductible payments to entities with unclear tax residency, and schemes that leverage mismatched tax laws.
The new resolution takes effect immediately and applies to information for fiscal years ending on or after 1 May 2025.
