On 26 August 2021, the Federal Public Revenue Administration (AFIP) published General Resolution 5060/2021 to update previous General Resolution 4478/2019. The new Resolution is about the application of the dividend withholding tax and the prescribed withholding (WHT) rate. Previously, General Resolution 4478/2019 included a withholding tax rate of 7% applies for dividends and similar generated in periods beginning on or after 1 January 2018 and a 13% rate from 1 January 2020. The 7% rate was made permanent by Law 27630 of 2021. That means, according to the new Resolution, 7% WHT rate applies from 1 January 2021.
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