Argentina has published General Resolution 4864/2020 of 26 November 2020, which provides a further delay for 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 December 2020. With General Resolution 4864/2020, the mandatory use of SIRE for VAT withholding is now delayed to 1 March 2…