On 22 April 2022, the Argentine Federal Court of La Plata issued a judgment declaring General Resolution 4838/2020 unconstitutional, for tax advisors in Buenos Aires. The General Resolution was issued by the Argentine tax authority (AFIP) for the introduction of a mandatory tax planning disclosure regime (Régimen de Información de Planificaciones Fiscale - IPF Regime). The appeal to General Resolution 4838/2020 on constitutional grounds was brought in April 2021 by the Professional Council of Economic Sciences of the Province of Buenos Aires, as it was considered a violation of professional secrecy by those who exercise their function as tax advisors as well as the new burden that would govern them. At the time, a suspension of the IPF Regime was requested pending judgment but was not granted.

In the judgment, the Federal Court found that General Resolution 4838/2020 imposed, through an illegitimate legislative delegation to the AFIP, a true public charge on the subjects affected by it, which was unconstitutional. The judgment is effective for all professionals carrying out tax advisory activities in Buenos Aires that are registered with the Professional Council of Economic Sciences of the Province of Buenos Aires. Considering that this is a lower court judgment, it may be further appealed.