Transfer Pricing Due Date Schedule in Argentina

The AFIP (Administración Federal de Ingresos Públicos – Federal Administration of Public Revenues) of Argentina reminds taxpayers of the dates of the obligations for individuals and corporations of the taxes due during September corresponding to transfer pricing.

List of obligations September 2022

  • September 23, 2022:
    • Filing of Master File for fiscal years ended on September/2021, with the CUIT (Clave Única de Identificación Tributaria – Unique Taxpayer Identification Code) ending in 0 and 1.
    • Filing of Transfer Pricing Study, Affidavit F. 2668 for fiscal years ended in December/2021 and March/2022, with CUIT ending in 0 and 1.
  • 26 de septiembre de 2022:
    • Filing of Master File for fiscal years ended on September/2021, with the CUIT ending in 4 and 5.
    • Filing of Transfer Pricing Study, Affidavit F. 2668 for fiscal years ended in December/2021 and March/2022, with CUIT ending in 4 and 5.
  • 28 de septiembre de 2022
    • Filing of Master File for fiscal years ended on September/2021, with the CUIT ending in 6 and 7.
    • Filing of Transfer Pricing Study, Affidavit F. 2668 for fiscal years ended in December/2021 and March/2022, with CUIT ending in 6 and 7.
  • 29 de septiembre de 2022
    • Filing of Master File for fiscal years ended on September/2021, with the CUIT ending in 8 and 9.
    • Filing of Transfer Pricing Study, Affidavit F. 2668 for fiscal years ended in December/2021 and March/2022, with CUIT ending in 8 and 9.
  • September 30, 2022
    • First notification of the Country-by-Country Report for those Argentine entities whose last holding would have closed its fiscal year in June 2022.
Source: AFIP

Noticias Relacionadas