On 13 July 2020, the Federal Administration of Public Revenue (AFIP) published General Resolution 4759/2020 of 8 July 2020, which make slight amendments in the transitional submission deadlines of the new Form F. 2668, the Transfer Pricing Study, and the Master Report corresponding to the fiscal periods closed between 31 December 2018 and 30 April 2020.
For the affidavit form F. 2668 and the Transfer Pricing Study, the deadlines for periods closed from December 2019 to April 2020 are kept in October 2020. Under the new Resolution, the exact dates are changed to between the 3 and 7 of October from between the 10 and 14 of October 2020, depending on the last digit of the tax ID number. On the other hand, new transitional deadlines for master file submission are set of between the 10 and 14 of August 2020, depending on the last digit of the tax ID number.
