Argentina eliminates major reporting rule for global business transactions
Argentina’s tax authority (ARCA) has scrapped a key reporting rule for international transactions. On 21 October 2025, General Resolution No. 5772/2025 officially repealed the Informative Regime for Certain International Transactions (RICOI). The change took effect immediately upon publication in the Official Gazette.
The RICOI had required companies, nonprofits, trusts, mutual funds, and permanent establishments in Argentina to disclose dealings with related parties abroad. It also covered transactions involving entities in low- or no-tax jurisdictions, even when conducted through foreign branches. These obligations applied to fiscal years ending after 1 May 2025.
The repeal of RICOI removes a layer of reporting for businesses engaged in cross-border transactions. Meanwhile, the extended deadline and lower interest rate offer temporary relief for taxpayers correcting past financial errors. Both measures reflect recent adjustments in Argentina’s tax compliance framework.
