Argentina: 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
See MoreArgentina: AFIP announces draft transfer pricing guidance for public comments
On 2 October 2019, tax authority of Argentina (AFIP) announced a public consultation and posted on the AFIP website a draft resolution concerning transfer pricing compliance procedures. It would replace the existing transfer pricing rules in
See MoreArgentina: AFIP issues new General Resolution 4579/2019 for surcharge on import of goods
On 17 September 2019, the General Resolution 4579 was published in the Official Gazette, amending General Resolution 2281 in order to eliminate the different perception income tax rate on the definitive importation targets for consumption. This
See MoreArgentina: Tax authorities declares extensions to TP filing deadlines
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
See MoreArgentina amends the compensatory and punitive interest rates
On 18 July 2019, Argentine Federal Secretary of Treasury published Resolution 598/2019 in the official gazette amending Resolution 50/2019 on compensatory and punitive interest rates. According to the Resolution 50/2019, current effective
See MoreArgentina: AFIP updates resolution on advance payment of tax
On 12 July 2019, the Federal Administration of Public Revenues (AFIP) of Argentina has published General Resolution No. 4522/2019 amending several provisions of General Resolution 4034 which was issued in 2017. The resolution modifies the
See MoreArgentina: Tax ruling on BEPS Action 5 minimum standard
On 30 May 2019, the Argentine tax authority published General Resolution No. 4497 (GR 4497/2019) in the official gazette amending the binding ruling (as established by Article 4 of Law No. 11,683) regulations, which adapts the Argentine tax
See MoreArgentina enacts law on knowledge-based economy
Argentina has published Law 27,506 in the official gazette enacting Decree No. 408/2019 , establishing promotional regime on tax benefits for the Knowledge Economy. The purpose of the law is to the promote of the country’s knowledge-based and
See MoreArgentina: AFIP modifies transfer pricing local compliance obligations
On 10 June 2019, the Federal Administration of Public Revenues (AFIP) published General Resolution No. 4502 in the official gazette amending transfer pricing local compliance obligations. The resolution overruled some information including
See MoreArgentina modifies TP documentation requirements
On 27 May 2019, the Federal Administration of Public Revenue (AFIP) has published General Resolution 4496 (GR 4496) in the official gazette amending General Resolution 1122 (GR 1122). The resolution explains requirements, deadline, thresholds for
See MoreArgentina issues decree regarding exemption to the tax on debits and credits
Argentina issued Decree No. 373/2019 on 27 May 2019, which includes new exemption from tax on debits and credits for those accounts used for the provision of financial services by complementary financial services agencies. The decree was issued
See MoreArgentina implements new rules for withholding tax on dividends
On 9 May 2019, Argentina has published General Resolution 4478/2019 in the official gazette amending the withholding tax rates on dividends. The new rules explain the following measures: Retention Procedures Generally, the withholding tax is
See MoreArgentina introduces installment payment option for tax assessment cases before the tax court
On 01 March 2019, the Federal Administration of Public Revenues (AFIP) has published General Resolution 4434 in the official gazette introducing an installment payment facility for tax liabilities in relation to tax assessments that are under
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