On October 21, 2025, General Resolution No. 5772/2025 (link to the resolution) was published in the Official Gazette, through which the Tax Collection and Customs Control Agency (ARCA) repealed the Supplementary Information Regime for International Transactions (RICOI).
It is worth recalling that the RICOI regime required legal entities governed by Article 53 of the Income Tax Law to provide additional information regarding certain international transactions, such as dealings with related parties abroad, entities domiciled in non-cooperative or low-tax jurisdictions, activities involving the economic transfer of capital, or transactions generating tax benefits, among others.
The repeal of the RICOI aims to eliminate duplicative reporting requirements and to simplify taxpayers’ compliance obligations, without prejudice to the continuation of the control and oversight activities carried out by the Agency.
This measure has been in effect since October 21, 2025, and applies to the submission of information corresponding to fiscal years ending on or after May 1, 2025.