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      In Argentina, new General Resolutions have modified rules and processes around various information reporting regimes for individuals.

      In May 2025, the Revenue and Customs Control Agency (Agencia de Recaudación y Control Aduanero or “ARCA”) published General Resolutions No. 5696/2025, 5697/2025, 5698/2025, 5699/2025 and 5700/2025, effective as of the publication date in the “Official Bulletin” (Boletín Oficial de la República Argentina).  They apply in the current fiscal year.

      WHY THIS MATTERS

      General Resolutions No. 5696 through 5700 introduce significant changes to Argentina’s tax compliance framework by repealing or updating several information reporting regimes.  The resolutions aim to reduce administrative burdens, protect taxpayer confidentiality, and simplify procedures for both individuals and institutions.

      For global mobility professionals, tax advisers, and assignees, these changes may ease compliance obligations, particularly in areas such as real estate transactions, vehicle purchases, and financial reporting. The repeal of these reporting regimes and the adjustment of reporting thresholds can streamline year-end processes and reduce the risk of non-compliance due to burdensome requirements.

      Understanding these updates is key to fostering the alignment of compliance strategies with the current regulatory environment and to revising heretofore customary – but now unnecessary – reporting steps.

      Key Points

      • RG 5696/2025 – Tax Secrecy and Repeal of RG 51251 – Through General Resolution No. 5696/2025, ARCA intends to reinforce the protection of tax privacy as established in Law No. 11,683.  The Resolution instructs entities within the scope of Law No. 25,246 (such as financial institutions, notaries, and others) not to request national tax returns from their clients, thereby safeguarding taxpayers’ confidential information (including confidential financial/tax information).

        As part of this measure, RG 5125 (“RG” stands for “Resolución General” (in English, “General Resolution”)) – which regulated the procedure for authorizing third-party access to tax information – is repealed.

      • RG 5697/20252 – Repeal of the COTI Reporting Regime – General Resolution No. 5697/2025 repeals RG 2371 and eliminates the obligation to report real estate transactions through the “Código de Oferta de Transferencia de Inmuebles” (COTI) for properties valued at or above ARS 66,833,000.00. 

        This measure simplifies the process for buying and selling real estate by removing bureaucratic requirements and facilitating property transactions.

      • RG 5698/20253 – Repeal of Multiple Information Reporting Regimes – General Resolution No. 5698/2025 repeals several information reporting regimes, including those related to the purchase and sale of used motor vehicles, the CITI Notaries regime, high-value consumption reporting, and reporting of condominium expenses and similar concepts.

        This measure is intended to reduce the administrative burden across various sectors and streamline compliance requirements.

      • RG 5699/20254 – Update to Financial and Digital Reporting Regimes – General Resolution No. 5699/2025 modifies existing financial and digital information reporting regimes by updating the thresholds that trigger reporting obligations.  The resolution establishes specific monetary amounts for reporting transactions, account balances, and movements.

        These thresholds will be adjusted semi-annually in line with the Consumer Price Index, so that reporting requirements remain relevant and proportionate over time.

      • RG 5700/20255 – Changes to Invoicing Requirements – General Resolution No. 5700/2025 introduces changes to invoicing rules.  One of the main updates is the increase in the minimum amount above which sellers must include the final consumer’s personal information on the invoice.

        This change aims to simplify compliance for low-value transactions and reduce unnecessary administrative tasks.

      KPMG INSIGHTS

      Recent ARCA resolutions introduce key changes to reporting regimes and tax thresholds in Argentina.  According to the government, these measures aim to simplify compliance, reduce administrative burdens, and protect taxpayer privacy.  

      While these objectives are clearly stated, it is important to recognize that different stakeholders may interpret the impact of these changes in varied ways.  Some professionals and observers have raised concerns that the repeal of certain reporting regimes could reduce transparency or limit oversight in specific sectors.

      For assignees, these changes may lead to simpler compliance processes and fewer administrative steps and limit the information shared with the tax authorities. 

      Tax authorities on the other hand, will have the opportunity to concentrate on relevant cases – those considered important transactions.  Still, it remains essential to monitor how these measures are implemented in practice and assess their consequences on reporting obligations, compliance, and fiscal transparency.

      Any questions about appropriate next steps and/or how to be in compliance with these new resolutions, should be directed to your qualified tax professional or a member of the tax team with KPMG in Argentina (see the Contacts section).

      FOOTNOTES:

      1  Agencia de Recaudación y Control Aduanero, Resolución General 5696/2025, published in “Boletín Oficial de la República Argentina” (online).

      2  Agencia de Recaudación y Control Aduanero, Resolución General 5697/2025, published in “Boletín Oficial de la República Argentina” (online).

      3  Agencia de Recaudación y Control Aduanero, Resolución General 5698/2025, published in “Boletín Oficial de la República Argentina” (online).

      4  Agencia de Recaudación y Control Aduanero, Resolución General 5699/2025, published in “Boletín Oficial de la República Argentina” (online).

      5  Agencia de Recaudación y Control Aduanero, Resolución General 5700/2025, published in “Boletín Oficial de la República Argentina” (online). 

      ARS 1 = EUR 0.00063
      ARS 1 = USD 0.000732
      ARS 1 = GBP 0.00055
      ARS 1 = BRL 0.004
      ARS 1 = CLP 0.706

      Source: www.xe.com  

      Contacts

      cecilia-nunez
      Cecilia Nunez

      Partner

      KPMG Argentina

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      The information contained in this newsletter was submitted by the KPMG International member firm in Argentina.

      GMS Flash Alert is a Global Mobility Services publication of the KPMG LLP Washington National Tax practice. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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