On 30 April 2021, the Federal Administration of Public Revenue (AFIP) made an announcement that it will exceptionally extend the expiration of the presentation of the obligations provided for in the Transfer Pricing Regime established by General Resolution No. 4717/2020 for the fiscal years ended between 31 December 2020 and 31 December 2021. Due to COVID-19 outbreak, the tax authority will grant three additional months to taxpayers facing the transfer pricing study and Form 2668 deadlines in June 2021. That means, the due date of submitting transfer pricing study and Form F. 2668 is extended from June 2021 to September 2021.