A Resolution entitled “General Resolution 4218 of 23 March 2018” was published in the Official Gazette. This gives an extension of the established term for the Country-by-Country (CbC) information system and also the due date to submit the notification on the ultimate parent entity, alternate reporting entity for resident constituent entities belonging to an MNE group. The deadline established in Article 8 of Title II of General Resolution No. 4130 is extended until May 2, 2018 instead of December 2017 to comply with the information regime provided there. Again, the due date for CbC notification is the last business day of the third month (i.e. March 31) for a calendar fiscal year. Notifications are to be submitted through the tax administration (AFIP) website. Penalties ranging from ARS 80,000 to ARS 200,000 impose for failing to give notifications.
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