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Good practice Imported

Law 11015 — Córdoba, Argentina's Statutory Right to Know When Tax AI Is Used Against You

Argentina · Córdoba · See the Argentina profile · See the Córdoba profile

Evidence: Descriptive / self-reported Top 32% 67/100 · Ask Evidence Copilot about this practice

Córdoba became the first Argentine jurisdiction to write AI use into its Tax Code: taxpayers must be told when AI flags a discrepancy, given the criteria used, and models face independent bias audits — while a human official always makes the final call.

Details

Promoter
Dirección General de Rentas, Province of Córdoba (Ministerio de Economía y Gestión Pública de Córdoba)
Period
2025–present
Keywords
taxation, algorithmic governance, taxpayer rights, public administration

Context

In early 2025 Argentina's Province of Córdoba passed Law 11015, amending its provincial Tax Code to formally regulate AI use by its tax administration, the Dirección General de Rentas. The agency already ran AI-assisted chatbots for citizen queries, AI tools flagging discrepancies during audits, and AI assistance in ex officio tax-debt determinations; the law places these functions on a statutory footing.

Objectives

The law creates enforceable taxpayer rights: anyone whose case is flagged by an AI tool during a fiscal-control process must be told that AI was used and given the objective criteria the model applied, and administrative judges face the same disclosure duty when using AI to estimate taxable income. AI and risk-profiling systems used in verification must undergo external, independent audits by universities, research institutes or public bodies for reliability and discriminatory bias, with a human professional always retaining final decision authority.

Conclusions

As of the CIAT review, no performance metrics — detection rates, revenue recovered, dispute volumes — had been published, so evidence of the system's actual impact is limited to its legal and governance design. CIAT has nonetheless profiled Córdoba as an 'innovative case' for its transparency and human-oversight approach rather than for proven performance.

Implementation
Indicative cost
Low (< €50k) — Primarily a legal/regulatory reform layered on existing AI tools; no separate implementation budget disclosed.
Time to results
Short (< 1 year) — Law 11015 enacted in early 2025; CIAT's review found no performance data published as of the review.
Staffing & skills
Dirección General de Rentas (provincial tax authority) staff operating AI chatbots and audit tools, External independent auditors (universities/research institutes) reviewing AI risk-profiling systems

Conditions for success

  • Statutory requirement to disclose AI use and criteria to affected taxpayers
  • Independent bias/reliability audits of AI risk-profiling tools
  • Human professional retains final tax-determination authority

Where it fits

Governance type
provincial government
Scale
regional
Income level
upper-middle-income

Commonly funded by

National / regional programmes

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Data sources

Where this practice's information was retrieved from, and when.

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