The Argentina Superintendency of Insurance issued a resolution eliminating the requirement for shareholders to file with the supervisor their sworn statements for Income Tax and Personal Assets Tax when those filings have already been submitted to the Revenue and Customs Control Agency (ARCA). The change, adopted in line with ARCA General Resolution No. 696/2025, removes a duplicate documentation step and is framed as an administrative simplification measure. The resolution also states that it upholds constitutional guarantees under Articles 18 and 19 of the National Constitution in relation to the rights of taxpayers and shareholders.
Argentina Superintendency of Insurance 2025-06-04
Argentina Superintendency of Insurance removes requirement for shareholders to submit income and personal assets tax affidavits to the supervisor
The Argentina Superintendency of Insurance has eliminated the requirement for shareholders to file sworn statements for Income Tax and Personal Assets Tax with the supervisor if already submitted to the Revenue and Customs Control Agency (ARCA). This resolution, aligned with ARCA General Resolution No. 696/2025, aims to simplify administrative processes while upholding constitutional guarantees for taxpayers and shareholders.