DECEMBER 05, 2025
FISCAL SECRECY: BAN ON FINANCIAL ENTITIES REQUIRING TAX RETURNS
Tax Law Department Report | FISCAL SECRECY: BAN ON FINANCIAL ENTITIES REQUIRING TAX RETURNS
Through General Resolution No. 5696/2025, the Argentine Customs and Tax Collection Agency (ARCA) reinstated the ban preventing banks, financial entities, and other subjects governed by Law No. 25,246 from requiring clients to submit national tax returns.
It is established that current regulations protect this information under the fiscal secrecy regime provided in Article 101 of Law No. 11,683.
ARCA urges citizens to report any improper demands by banks or other regulated entities to the relevant authorities or to the National Consumer Protection Directorate.