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

Argentina has published General Resolution 4538/2019 of 30 July 2019 in the Official Gazette. The Resolution extends the deadline for the submission of transfer pricing returns due to ongoing development of the required systems. This includes that for fiscal periods ending between 31 December 2018 and 30 April 2019, the due dates are between 16 and 20 December 2019 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}).