A Resolution entitled “General Resolution 4218 of 23 March 2018” was published in the Official Gazette. This gives an extension of the established term for the Country-by-Country (CbC) information system and also the due date to submit the notification on the ultimate parent entity, alternate reporting entity for resident constituent entities belonging to an MNE group. The deadline established in Article 8 of Title II of General Resolution No. 4130 is extended until May 2, 2018 instead of December 2017 to comply with the information regime provided there. Again, the due date for CbC notification is the last business day of the third month (i.e. March 31) for a calendar fiscal year. Notifications are to be submitted through the tax administration (AFIP) website. Penalties ranging from ARS 80,000 to ARS 200,000 impose for failing to give notifications.
Related Posts
Saudi Arabia, Argentina advance income tax treaty
The Saudi Arabian Council of Ministers authorised the signing of an income and capital tax treaty with Argentina on 1
Read More
Argentina: ARCA extends 2025 individual income tax return deadline
Argentina’s tax authority (ARCA) has decided to extend again the deadlines for individuals and undivided estates to
Read More
Argentina: ARCA streamlines digital procedures for export declaration changes
Argentina’s tax authority (ARCA) has published General Resolution 5891/2026 (signed on 27 August 2026) in the
Read More
Argentina: ARCA expands mandatory electronic invoicing to additional taxpayers
Argentina’s tax authority (ARCA) has published General Resolution 5893/2026 on 31 August 2026 to modernise billing
Read More
Argentina: ARCA launches digital system for investment incentives
Argentina’s tax administration (ARCA) announced on 27 August 2026 that it activated the Investment Management System
Read More
Argentina extends individual and undivided estates income tax filing, advance payment deadlines
Argentina’s tax authority (ARCA) announced, on 25 August 2026, that it has extended the deadline for filing income
Read More