From April 20 to 24, 2026, a new period of tax filing deadlines focused on Transfer Pricing obligations will begin in Argentina, which coincides with important VAT and simplified tax regime deadlines, increasing the operational burden on taxpayers.
Starting April 23, the staggered schedule based on CUIT (Clave Única de Identificación Tributaria – Unique Tax Identification Key) ending digits begins for filing various reporting obligations under the Transfer Pricing regime. These include Affidavit F. 2672 (International Transactions – Simplified Regime), the Master File, Affidavit F. 2668, and the Transfer Pricing Study, primarily corresponding to fiscal years ending in October 2025.
This set of obligations is key to ensuring compliance with the Arm’s Length Principle, as it allows the tax authority to assess the consistency of related-party transactions.
Simultaneously, taxpayers must file and pay the VAT due for March 2026 and meet the deadline for the simplified tax regime in April. This convergence of obligations requires proper tax planning and efficient time management.
In this context, companies must promptly review their documentation, verify the consistency of their Transfer Pricing policies, and ensure that the information reported reflects their operational reality.
The beginning of these deadlines sets formal obligations and an opportunity to enhance compliance and mitigate tax risks in an increasingly demanding environment.
At TPC Group, we assist organizations in managing their Transfer Pricing obligations comprehensively, ensuring regulatory compliance and strengthening their position during tax audits with a strategic approach aligned with international standards.
Source: CPCE