Global

Details

  • Service: Tax, International Corporate Tax, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 6/11/2012

Argentina - Information reporting for trusts 

June 11:   A new general resolution establishes information reporting rules for financial and non-financial trusts.

Argentina's tax administration (Administración Federal de Ingresos Públicos—AFIP) issued Resolución General 3312/2012 amending the information reporting regime for financial and non-financial trusts (foreign or domestic). The information reporting requirements must be presented annually through AFIP’s electronic system.


The general resolution also establishes rules for registering the operations of certain trustees.


General Resolution 3312/2012 was published in the official gazette (Boletín Oficial) on 19 April 2012 and is effective 1 July 2012.


To read an April 2012 report (in Spanish), prepared by the KPMG member firm in Argentina: Novedades Impuestos - 3ra semana de Abril




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