Argentina has published General Resolution 4798/2020 of 25 August 2020, which amends General Resolution 4523/2019 on the mandatory use of the electronic withholding system (Sistema Integral de Retenciones Electrónicas - SIRE) for VAT withholding purposes. The effective date of the mandatory use of SIRE for VAT withholding has been delayed multiple times, and most recently, to 1 September 2020. With General Resolution 4798/2020, the mandatory use of SIRE for VAT withholding is now delayed to …