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Argentina Provides Further Transfer Pricing Return Deadline Extension — Orbitax Tax News & Alerts

Argentina has published General Resolution 4680/2020 of 28 February 2020 in the Official Gazette. The Resolution provides a further extension of the extended deadline for the submission of transfer pricing returns, which was first provided by General Resolution 4538/2019 and subsequently extended by General Resolution 4650/2019 to between 16 and 20 March 2020 for fiscal periods ending between 31 December 2018 and 30 June 2019.

With General Resolution 4680/2020, it is provided that for fiscal periods ending between 31 December 2018 and 31 July 2019, the due dates are between 20 and 24 April 2020 for:

  • Form F. 741, on commodity import/export transactions with unrelated parties not resident in non-cooperative or low/no tax jurisdictions;
  • Form F. 867, on other non-commodity import/export transactions with unrelated parties not resident in non-cooperative or low/no tax jurisdictions;
  • Form F. 743, on transactions with related parties and unrelated parties resident in non-cooperative or low/no tax jurisdictions; and
  • Form F. 4.501, for the CPA certified transfer pricing study (Local file) and financial statements.

The due dates depend 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, which harmonized the deadlines ({News-2019-05-31/A/2-previous coverage}).