The National Government resolved Eliminate an information regime that forced to declare all kinds of economic operations, even those free, among Argentine residents and foreign persons or entities. The measure reaches two resolutions that had been issued in 2012.
Within the framework of the regulatory simplification process provided by the Executive Power, The Customs Collection and Control Agency (ARCA) He repealed General Resolutions No. 3,285 and 3,364. The decision was formalized through General Resolution No. 5752/2025, published in the Official Gazette.
ARCA changes on the Economic Operations Information Regime
The agency said that the repeal is established “without prejudice to its application to the facts that occurred during their respective validity”, and which will begin to govern since September 1, 2025.
The General Resolution 3,285 He had established the obligation to inform “all economic operation, whatever nature, even free of charge, concerted between residents in the country and those who act as representatives of subjects or entities abroad.”
This obligation fell on local representatives of foreign companies and also on service providers such as notaries, banks, stock markets, insurance or exchange housesamong others.
General resolution 3,364, meanwhile, had introduced modifications to the previous regime, setting new deadlines for the supply of information and tools to facilitate the virtual load of the required data.
As indicated by the ARCA, the decision to repeal these regulations responds to the provisions of article 4 of Decree 353 of May 22, 2025, which ordered to review and simplify the information and inspection regimes by the agency.
The declared objective is move towards a more agile public administration and citizen -orientedreducing administrative burden and facilitating compliance with tax obligations.
After evaluating the practical application of the resolutions, the agency considered that it was convenient Delete the regime, in line with the simplification and deregulation goals promoted by the Executive Power.
“Dispose the simplification and deregulation of all the procedures involved in the investment and the acquisition of goods, within the framework of the standards, good practices, guides and guidelines currently in force, in accordance with the international commitments assumed by the Argentine Republic,” they recalled from the Government by based on the initiative.
In that process, Arca was empowered to implement simpler mechanisms of compliance, gradually applied since the beginning of the year.
The new modality, as indicated, is based on both the information already possessed by the agency and which contribute taxpayers and third parties, and will be applied only to those who receive income from Argentina’s source exclusively.
Source: Ambito
