Home
Home

Survey of external assets and liabilities

Communication A 6401 provided for the implementation of a survey of external assets and liabilities, which replaces the surveys provided by communications A 3602 and A 4237, based on the information as of 12/31/2017.

All individuals and legal persons, patrimonies and other universalities that are not included in the category of General Government according to the definition of the Balance of Payments Manual of the International Monetary Fund, sixth edition, are declarants of the new survey of external assets and liabilities.

By communication A 6594, individuals are exempt from the declaration of foreign assets.
Through Communication B 11712 modified by communications B 11729 and A6795, the main characteristics of the survey of external assets and liabilities were disclosed:

  1. Taxpayers can enter with a level 3 tax code to the website of the Federal Administration of Public Revenues (www.arca.gob.ar) and register the BCRA service – Survey of external assets and liabilities. Declarations are made exclusively through this service, and information can be completed and sent via electronic upload forms or by mass data upload. To complete the required data, the following documents must be consulted:

The declaration is quarterly and must be made by all legal entities or individuals with external liabilities at the end of any calendar quarter, or who have paid them during that quarter. The due date for the quarterly return is 45 calendar days after the end of the calendar quarter, as established in Communication B12006.

Those filers for whom the balance of external assets and liabilities at the end of each year reaches or exceeds the equivalent of US$ 50 million, must submit, in addition to the quarterly filings, an annual return (which will complement, ratify or rectify the quarterly filings made) that may be optionally filed by any legal or human person below the aforementioned threshold. The due date for the annual return is 180 calendar days after the end of the calendar year.

Once the annual return has been filed, the validation certificate will be valid for any of the quarters of that year.

Declarations from 2017 to 2019 inclusive, are governed in accordance with the following general guidelines established in communications A6401 , A6795 and B11951 .
For inquiries about the burden on the survey, such as errors in the information validation process, consult the Frequently Asked Questions available at this link.

To consult the reports and statistical series prepared from the information validated in the Survey of External Assets and Liabilities, consult the publications available at this link.