Simplified Regime for International Operations and Amendments to RG AFIP 4717/2020
On June 18, 2021, was published in the Official Gazette the Federal Administration of Public Revenues (“AFIP“) General Resolution 5010/2021 (“RG 5010“), applicable to fiscal years ending on December 31, 2020 and thereafter, the main purpose of which is to establish the implementation of a Simplified Regime for International Transactions (“Simplified Regime”), and to extend for 3 (three) months the Transfer Pricing (“TP”) filing due dates, moving them to the end of next September. Additionally, RG 5010 establishes that the Simplified Regime will be formalized through the filing of the affidavit form F.2672, and modifies the TP regulations (amending…