• Service: Tax, Global Transfer Pricing Services, International Tax
  • Type: Regulatory update
  • Date: 12/23/2013

Argentina - New information reporting requirements concerning related-party transactions, contracts 

December 23:  New guidance in Argentina requires taxpayers to report information about transactions between taxpayers and related parties and about contracts with foreign related parties.
  • Resolución General N° 3572/13 (Spanish) establishes a monthly reporting requirement for taxpayers to file a report (Form F. 968) with respect to certain transactions entered into within the Argentina domestic market. The criteria for determining the reporting standards are generally based on transfer pricing rules that apply with respect to transactions with foreign related parties. In general, the new reporting requirement is effective 3 January 2014 (with some exceptions to this effective date provided by the resolution).

  • Resolución General N° 3573/13 (Spanish) concerns specific types of entities or investment vehicles conducting business operations in Argentina that involve cross-border transactions. This resolution establishes a system for registering contracts entered into by Argentine taxpayers with foreign entities and for reporting certain financial statements. In general, the due date for the information reporting requirement concerning contracts with foreign entities is effective beginning 3 January 2014.

KPMG observation

Currently, it is not clear from the text of these resolutions whether these new information reporting requirements will be associated with the transfer pricing rules. In any event, these resolutions indicate an intention of the tax authorities to gather more information about domestic transactions as well as data concerning taxpayers with related parties either located in Argentina or abroad.

Read a December 2013 report (Spanish) prepared by the KPMG member firm in Argentina: Novedades Nacionales – Regímenes Informativos

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

Marcelo Castillo

+54 11 4316 5834

Or contact a tax professional with KPMG's Global Transfer Pricing Services.

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