June 11, 2019 Argentina amends transfer pricing compliance obligations The amended transfer pricing rules are good news for taxpayers, as they eliminate several information reporting requirements, including the obligation to file Form F 968. The Argentine tax authorities amended the transfer pricing compliance obligations through General Resolution No. 4502 (GR 4502), published in the Official Gazette on June 10, 2019. GR 4502 repeals several information reporting regimes, including the one established by Title II of GR 3572. As a result, the obligation to file the monthly transfer pricing form (Form F 968) for transactions carried out in the domestic market with any related party, as defined by GR 3572, no longer applies, beginning with the July 2019 deadlines. The Related Parties Registry created by Title I of GR 3572 remains in force, including the obligation to report any changes within 10 business days, counted from the moment the changes occur. ———————————————
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