On 26 November 2020, the Federal Administration of Public Revenue (AFIP) published a General Resolution 4864/2020 of 26 November 2020 to extend the effective date of mandatory use of SIRE in case of VAT withholding purposes until 1 March 2021. Currently, the electronic system (SIRE) used for the withholding regimes corresponding to the income tax for foreign beneficiaries and certain social security contributions.
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