Tax Authorities has issued General Resolution 4538/2019 of 30 July 2019 and published in the Official Gazette on July 31, 2019. It entered into force from July 31, 2019. This resolution made an extension to timeline to transfer pricing filing returns. This is available in Spanish only.

In accordance with this Resolution, the due dates for transfer pricing forms (Form F. 741, Form F. 867, Form F. 743, and Form F. 4.501) related to fiscal years ending between December 31, 2018 and April 30, 2019 is extended to the week of 16 December to 20 December 2019. The actual date depends on the last digit of the tax ID number and replace the standard due dates provided for in Article 18 of General Resolution 1122/2001 as amended by General Resolution 4496/2019.