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Argentina Amends Transitional Deadlines for Submission of Transfer Pricing Documentation — Orbitax Tax News & Alerts

Argentina has published General Resolution 4733/2020 of 4 June 2020, which amends the transitional deadlines provided by General Resolution 4717/2020 of 14 May 2020 for the submission of the new affidavit form F. 2668, the Transfer Pricing Study, and the Master Report (Master file) corresponding to the fiscal periods closed between 31 December 2018 and 30 April 2020 ({News-2020-05-19/A/2-previous coverage}).

In particular, the transitional deadline for periods closing from December 2018 to May 2019, is changed from between the 10th and 14th of June 2020 to between the 10th and 14th of July 2020. The deadlines for periods closing from June 2019 to November 2019 and from December 2019 to April 2020 are maintained in August 2020 and October 2020, respectively.

Further to the transitional deadline change, General Resolution 4733/2020 also updates the provisions regarding the submission of the Master file. This includes the addition of the provision that the submission of the Master file must be completed electronically via the Digital Presentations ("Presentaciones Digitales") service on the AFIP website (http://www.afip.gob.ar). A prior provision on the submission of the Master file in PDF format on the AFIP website is removed.