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August 2, 2019

Argentina extends due date for filing transfer pricing information returns

Through General Resolution No. 4538 (GR 4538) published in the Official Gazette on 31 July 2019, Argentina’s Federal Administration of Public Revenues (AFIP – Administración Federal de Ingresos Públicos) has extended the due date for filing transfer pricing information returns.

For tax years that closed between 31 December 2018 and 30 April 2019, General Resolution 1.122 required taxpayers to file transfer pricing information returns from the third to the seventh day of the eighth month after the year end. Article 1 of GR 4538 modifies the due date for those information returns by requiring taxpayers to file them from 16 December to 20 December 2019.

According to the provisions of GR 4538, this extension is necessary because of modifications introduced by Law 27,430 (29 December 2017) and the migration of the AFIP’s systems, which is still in the development stage.

For additional information with respect to this Alert, please contact the following:

Pistrelli, Henry Martin & Asociados S.R.L., Buenos Aires
  • Carlos Casanovas |
  • Gustavo Scravaglieri |
  • Ariel Becher |
  • Esteban Kacanas |
  • Milton González Malla |
  • Mariano Rodriguez Moran |
  • Manuel Val Lema |
  • Pablo Godoy |
Ernst & Young LLP (United States), Latin American Businsess Center, New York
  • Pablo Wejcman |
  • Juan Ignacio Pernin |
  • Ana Mingramm |
  • Enrique Perez Grovas |
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
  • Pablo Baroffio |
  • Jose Padilla |
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific
  • Raul Moreno, Tokyo |
  • Luis Coronado, Singapore |



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