Argentina: AFIP amends traditional deadlines for TP documentation submission
On 13 July 2020, the Federal Administration of Public Revenue (AFIP) published General Resolution 4759/2020 of 8 July 2020, which make slight amendments in the transitional submission deadlines of the new Form F. 2668, the Transfer Pricing Study,
See MoreArgentina: AFIP announces suspension regarding tax audit, social security and customs duties
On 20 July 2020, the Federal Administration of Public Revenue (AFIP) published General Resolution 4766 of 20 July 2020, which provides additional postponement of the terms for inspections, assessments, appeals, reimbursements, and other procedures
See MoreArgentina: AFIP amends new tax payment facility in response to COVID-19 pandemic
On 26 June 2020, the Federal Administration of Public Revenue (AFIP) published General Resolution 4742/2020 of 25 June 2020, which amends General Resolution 4718/2020 of 15 May 2020. This new Resolution extends the deadline to apply for the payment
See MoreArgentina: AFIP extends the deadline of audited financial statements
On 26 June 2020, the Federal Administration of Public Revenue (AFIP) published General Resolution 4743/2020 of 25 June 2020, which states that due to coronavirus pandemic, the submission deadline of audited financial statements or auditor's report
See MoreArgentina: AFIP extends the transfer pricing documentation deadlines
On 5 June 2020, the Federal Administration of Public Revenue (AFIP) Officially published a General Resolution No. 4733 of 4 June 2020 to file affidavits under transfer pricing rules and postpones the previous starting due dates of June declared in
See MoreArgentina: Government publishes a Resolution regarding new tax payment facility
On 16 May 2020, the Federal Administration of Public Revenue published a General Resolution 4718/2020 of 15 May 2020, to implement a new tax payment facility regime in order to allow the regularization of tax obligations, customs, and social
See MoreArgentina: Government extends individual income tax return in response to COVID-19 outbreak
On 21 May 2020, the Federal Administration of Public Revenue published a General Resolution 4721/2020 of 21 May 2020 to extend the filing deadline of the individual tax return to between 27 and 29 July 2020 for the 2019 fiscal period. It also
See MoreArgentina: AFIP publishes Resolution regarding new transfer pricing rules
On 15 May 2020, the Argentine tax authorities (AFIP) Officially published General Resolution 4717/2020 of 14 May 2020, which governs the control of transfer prices of international transactions. The new resolution replaces General Resolution No.
See MoreArgentina: Government announces further extension of transfer pricing return deadline (COVID-19)
On 31 March 2020, the Government officially published General Resolution 4689/2020 of 30 March 2020, which provides a further extension of the extended timeline to transfer pricing filing returns forms (Form 741, Form 743, Form 867 and Form 4501)
See MoreArgentina: Tax authorities extend measures during COVID-19 pandemic
On 30 March 2020, the Government has officially published General Resolution 4690/2020 of 30 March 2020, which amends General Resolution 4667/2020 on the tax regularization scheme for small and medium enterprises (SMEs). It extends the deadline to
See MoreArgentina: Government announces tax measures in response to COVID-19 pandemic
The government has recently announced tax measures amid coronavirus outbreak. These measures are given below: Measures have been aimed at encouraging bank lending through (i) lower reserve requirements on bank lending to households and SMEs;
See MoreArgentina: Government provides tax relief for companies during COVID-19
On 20 March 2020, the Government Officially published Decree 300/2020 to implement some tax relief measures for companies due to coronavirus outbreak. Under the Decree, a 59% reduction of the bank credit tax and a 17% reduction of the bank debt tax
See MoreArgentina: Government publishes General Resolution regarding TP returns deadline delay
On 29 February 2020, Government published General Resolution 4680/2020 of 28 February 2020 regarding the delayed due dates of submitting transfer pricing (TP) return in the Official Gazette. The filing deadline for the TP return forms (i.e. Form F.
See MoreArgentina: Government publishes General Resolution on tax schemes for SMEs
On 31 January 2020, Government published General Resolution 4667/2020 of 30 January 2020, which provides special tax schemes for small and medium enterprises (SMEs) introduced by Law 27541 on Social Solidarity and Productive Reactivation. This
See MoreArgentina: Government publishes General Resolution on dividend WHT rate
On 14 January 2020, the Government issued a General Resolution 4662/2020, which establishes procedures and deadlines for withholding tax payments on dividends paid by a permanent establishment to its parent company. With effect as from 14 January
See MoreArgentina: Tax Authority publishes Law 27541 for implementing tax reform 2020
On 23rd December 2019, Argentina published Law 27541 regarding Social Solidarity and Productive Reactivation in the Official Gazette, which contains measures on corporate income tax, personal income tax, dividend withholding tax etc. The Law was
See MoreArgentina: AFIP declares further extensions to TP filing deadlines
On 16 December 2019, the Tax Authority (AFIP) announced further extensions to timeline to transfer pricing (TP) filing returns for the financial years ending on December 31, 2018. Previously, under General Resolution 4538/2019 of 30 July 2019
See MoreArgentina: Executive Power publishes Executive Branch Decree 862/2019
On 9th December 2019, the Executive Power published Executive Branch Decree 862/2019 in the Official Gazette, which approves a new revised text of the regulatory decree of the Income Tax Act and incorporated provisions that were contained in
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