Overview
- Through General Resolution 5774/2025, ARCA allows the administrative judge to disregard item h) of Article 4 of RG 2226 for taxpayers with subsidies or reduced VAT rates who lack an operative technical-balance refund, facilitating the exclusion certificate from retentions and perceptions.
- The new VAT rule took effect on its October 21 publication in the Boletín Oficial and applies to procedures and disconformities still pending; once granted, the exclusion certificate is posted on ARCA’s website and is effective from that publication date.
- General Resolution 5772/2025 abolishes the Complementary Information Regime for International Operations (RICOI), ending that filing requirement for domestic companies, associations and related entities, as well as trusts.
- The RICOI repeal applies to information for fiscal years closed from May 1, 2025, with ARCA citing the Decree 353/2025 review to avoid duplicated reporting and reduce private-sector administrative costs.
- ARCA states that fiscal oversight continues unchanged and notes it has eliminated ten information regimes in 2025 as part of a broader simplification effort.