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Argentina: Amendments to CRS regulations effective August 2024

Federal Administration of Public Revenue (AFIP) issued a general resolution

August 26, 2024

The Federal Administration of Public Revenue (AFIP) on August 1, 2024, issued a general resolution amending the Convention on Mutual Administrative Assistance in Tax Matters and the automatic exchange of information relating to financial accounts.

Key amendments include:

  • Reporting financial institutions must solely rely on the self-certification provided by the account holder or the person exercising control over a passive non-financial entity (NFE) to determine their tax residency.
  • Reporting financial institutions cannot rely on the original self-certification if there is a change in circumstances regarding a new entity account and the financial institution knows or has reason to believe the original self-certification is incorrect or unreliable. In such cases, the financial institution must obtain a valid self-certification that accurately determines the tax residency of the account holder(s) or obtain a reasonable explanation. Additionally, the change in circumstances and supporting evidence must be documented.
  • The definition of participating jurisdictions has been updated.
  • Minor language changes have been made.

The amended regulations took effect on August 1, 2024.

Read an August 2024 report prepared by the KPMG member firm in Argentina

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