Argentina: Transfer pricing compliance rules, effective date delayed again

Argentina: Transfer pricing compliance rules

The Argentine tax authorities (AFIP) at the end of February 2020 released for publication in the official bulletin a general resolution that delays the effective date for compliance with certain transfer pricing rules.


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The AFIP release—Resolución General 4680/2020 (Spanish)—delays compliance deadlines with regard to the transfer pricing rules for the tax period beginning on or after 31 December 2018 and ending with reference to 31 July 2019. In general, the effective date for this period will fall between 20 and 24 April 2020 (inclusive).

The transfer pricing compliance rules in Argentina are intended to implement changes introduced to the transfer pricing rules by Law N° 27.430 and by Decree N° 1.170 (December 2018). The transfer pricing filing deadlines, however, had previously been postponed by a prior resolutions—more recently in December 2019. Read TaxNewsFlash

For more information, contact a tax professional with KPMG’s Global Transfer Pricing Services practice in Argentina:

Marcelo Castillo | +54 11 431 65 891 |

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