Argentina has published General Resolution 4433 of 27 February 2019 in the Official Gazette, which amends the rules for the reporting and payment of tax on expenditures without adequate documentation (proof). The requirements were first set out in General Resolution No. 893/2000 and include that where documentation for an expenditure is lacking to prove it is a genuine business expenditure, then such expenditure is non-deductible, and a 35% tax applies.
Under the new resolution, taxpayers …