August 2, 2019 Argentina extends due date for filing transfer pricing information returns The extension is good news for taxpayers as they have more time to prepare the transfer pricing information returns. Through General Resolution No. 4538 (GR 4538) published in the Official Gazette on July 31, 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 December 31, 2018 and April 30, 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 December 16 to December 20, 2019. According to the provisions of GR 4538, this extension is necessary because of modifications introduced by Law 27,430 (December 29, 2017) and the migration of the AFIP’s systems, which is still in the development stage. ———————————————
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