The Federal Public Revenue Administration (AFIP) has repealed a resolution that, with the aim of protecting tax secrecy, prevented third parties from requesting national tax returns from their clients.
Thus, the General Resolution 5125/2021, published this Tuesday (28.12.2021) in the Official Gazette, provided “repeal General Resolution No. 3.952.”
Among the considerations of the AFIP Resolution, it is recalled that “tax secrecy is a right granted to the taxpayer or responsible party and, as such, it is in principle waivable and the taxpayer cannot be prevented from making use of this waiver in defense of his or her own rights.” It was added that the Tax Procedure Law “establishes the possibility for taxpayers and responsible parties to share their sworn declarations and documentation with third parties of their own free will and for their own benefit.”
“From this perspective, any requests for information made by the subjects mentioned in article 20 of Law No. 25.246 and its amendments to their clients will be subject to the decision adopted by the taxpayer - within the framework of their contractual relationship - to accept the request and submit, within this framework, their tax returns,” the regulations clarified.
The provisions of this General Resolution shall enter into force immediately.
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