The General Resolution No. 4008-E was published on 6th March 2017 in the Argentine Official Gazette. According to that resolution, Argentina has abolished the Early Declaration System for Services (DJAS) and the Early Declaration for Payments Abroad (DAPE). Submitting via this process applied to be a condition for accessing the official foreign exchange market to transfer funds abroad for certain transactions. The elimination denotes a more step in simplification of the systems regarding foreign exchange market. The DJAS filings, which was in force since 2012, were needed to report services provided by non-residents to residents. The information contains detailed and included the type of service incorporated, the amount charged and the bank account to which the funds will be transferred. The DAPE filings, in force since 2013, were required for payments to be made abroad regarding the following transactions: (a) the purchase of goods not imported into the country and traded to another country; (b) the interest payment; (c) the dividends payment and profits; and (d) imports through courier or certain simplified process.
Related Posts
Argentina: Senate approves amending protocol to tax treaty with France
The Argentine Senate has approved the amending protocol to the 1979 income and capital tax treaty with France on 18 March 2026. Signed on 6 December 2019, this marks the second amendment to the treaty. The agreement eliminates double taxation and
Read MoreArgentina: Senate approves tax treaty with Austria
The Argentine Senate approved the new income and capital tax treaty with Austria on 18 March 2026. Signed on 6 December 2019, the agreement aims to eliminate double taxation and prevent tax evasion with respect to income and wealth. Senator
Read MoreArgentina updates income tax, VAT rules
Argentinaโs government has published Law No. 27,802/2026 in the Official Bulletin on 6 March 2026, which entered into force on the same day, introducing amendments to the existing income tax, VAT, excise duties, and other taxes. Income
Read MoreArgentina revises rules governing major investment incentive program
Argentina's Executive Branch published Decree 105/2026 in the Official Gazette on 18 February 2026, introducing a series of amendments to Decree 749/2024, which implemented the incentive regime for large investments known as the Rรฉgimen de
Read MoreArgentina updates special regime for major investments
Argentina issued Decree 105/2026 on 18 February 2026, extending the registration deadline for the Special Incentive Scheme for Large Investments (RIGI), approved in June 2024. The decree updates specific regulatory frameworks to better
Read MoreArgentina: ARCA introduces monthly electronic settlement to streamline VAT,ย income tax compliance
Argentina's tax authority (ARCA) introduced new electronic invoicing requirements and a monthly settlement system through General Resolution 5824/26 to simplify tax compliance for businesses and individuals on 13 February 2026. Financial
Read More