AFIP’s General Resolution No. 3818 was published in the Official Gazette dated 17 December 2015. This General Resolution established an information regime for local financial entities with respect to bank accounts and operations whose account holders are nonresidents and adopted the international standards of automatic exchange of banking information.


In recent years, AFIP is carrying out several strategic actions aimed at encouraging cooperation with other countries and international organizations. Cooperation is very important for combating fraud, evasion and elusion, and the key issue in cooperation is the exchange of information between tax administrations.


Argentina is part of the agreement enacted by the OECD for the automatic exchange of banking information. This is the reason that General Resolution No. 3826 was issued.


Information must be submitted to the AFIP by 31 May of the following year that it is being informed. The first year to report will be 2016.


The aforementioned rules apply from 30 December 2015.

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Taxand's Take

This announcement is concordant to several other actions undertaken by AFIP, which aim to facilitate the cooperation between other countries and international organizations for the purpose of minimizing fraud, evasion and elusion.

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Article tags

Argentina | International Tax

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