On 22 October 2020, the Tax Administration (AFIP) published General Resolution 4839/2020 of 22 October 2020 providing further relief from the beneficial ownership declaration for 2019 and disclosures on financial and non-financial trusts introduced by General Resolution 4697/2020 of 14 April 2020 due to the COVID-19 pandemic. According to the new Resolution, the initial reporting deadline of beneficial ownership declaration for 2019 and other disclosures are extended from between 28 and 30 October 2020 to between 14 and 16 December 2020, depending on the last digit of the tax ID code. The beneficial ownership declaration covers information regarding foreign passive income companies for the years 2016. 2017, and 2018.
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