Argentina has published General Resolution 4626/2019 of 5 November 2019, which repeals and replaces General Resolution No. 3077 and its amendments to simplify and harmonize the tax return and payment requirements of companies (sociedades), sole proprietorships, trusts, and others that have an accounting system allowing them to prepare balances in a commercial manner and those that prepare trade balances on the basis of accounting books.
The General Resolution provides that for all such taxp…