Share with your friends

Argentina: Revised reporting dates for submitting transfer pricing reports for prior years

Argentina: Revised reporting dates for transfer pricing

The Argentine tax authorities (AFIP) released a general resolution (8 July 2020) revising the dates for compliance with submitting transfer pricing studies and related reports for prior years, in recognition of the challenges that taxpayers may encounter with regard to the coronavirus (COVID-19) pandemic.


Related content

A May 2020 general resolution finalized the transfer pricing compliance rules and provided a set of deadlines for submitting transfer pricing reports for past fiscal years that closed beginning from December 2018. Specifically, the deadlines were established for the submission of transfer pricing studies (filed with an affidavit on Form 2668) and Master file reports corresponding to the tax periods ending between 31 December 2018 and 30 April 2020 (inclusive). Read TaxNewsFlash

The July 2020 general resolution (Spanish) [PDF 192 KB] revises the deadlines for submitting transfer pricing studies to be filed by taxpayers or responsible parties according to the following schedule for tax periods closing:

  • From December 2018 to November 2019—to be filed in August 2020
  • From December 2019 to April 2020—to be filed in October 2020

The exact date for filing is based on the last digits of the taxpayer identification number (Clave Única de Identificación Tributaria (CUIT)).

The July 2020 general resolution further provides that the deadline for submitting Master files corresponding to past fiscal years (years that close in the period beginning after December 2018 and ending through August 2019 (inclusive)) are due in August 2020. The exact date for submitting the Master file is also based on the last digits of the CUIT.

For years after these special deadlines, the transfer pricing reporting due date will be in the sixth month after the fiscal year-end while the Master file will be required to be filed during the 12th month after the fiscal year-end. 

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

Marcelo Castillo | +54 11 431 65 891 |

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal