On 5 June 2020, the Federal Administration of Public Revenue (AFIP) Officially published a General Resolution No. 4733 of 4 June 2020 to file affidavits under transfer pricing rules and postpones the previous starting due dates of June declared in General Resolution 4717/2020 of 14 May 2020. It depends on the tax ID number. Under the new Resolution, the deadlines are given below:

• FY ended between December 2018 and May 2019: deadline between 10 July 2020 and 14 July 2020.

• FY ended between June 2019 and November 2019: deadline between 10 August 2020 and 14 August 2020.

• FY ended between December 2019 and April 2020: deadline between 10 October 2020 and 14 October 2020.