The Federal Public Revenue Administration (AFIP) has decided to extend the submission of information related to the transfer pricing regime.
We remember that RG 4717 established the new regulatory framework for the information regime corresponding to the income tax.
In this regard, the head of AFIP Mercedes Marco del Pont signed the General Resolution 4759 which establishes the extension of the presentation of F.2668, F.4501 (Transfer Pricing Study) and the Master Report, they indicate from the Accountant's Blog.
According to the rule, published this Monday (13.07.2020/4501/XNUMX) in the Official Gazette, the affidavit form F. XNUMX duly completed and with the attached documentation must be submitted through delservicio “Presentation of DDJJ and Payments” of the “web” site instituScional (https://www.afip.gov.ar).
El Affidavit form F. 2668 and the Transfer Pricing Study, corresponding to the fiscal periods closed between December 31, 2018 and April 30, 2020, both dates inclusive, must be submitted - as an exception - by taxpayers or responsible parties, on the dates indicated below:
– From December 2018 to November 2019, in August 2020.
– From December 2019 to April 2020, in October 2020.
This presentation must be made, respectively, on the following dates according to the termination of the Unique Tax Identification Code (CUIT):
- 0 or 1 Until day 3, inclusive
- 2 or 3 Until day 4, inclusive
- 4 or 5 Until day 5, inclusive
- 6 or 7 Until day 6, inclusive
- 8 or 9 Until day 7, inclusive
When the due dates indicated coincide with a holiday or non-working day, they will be transferred to the immediately following business days.
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