General Resolution 3132/2011 issued by the tax administration (AFIP), published in the Official Gazette of 15 June 2011, introduced a new informative return (Form 969).
In recent years, the AFIP's focus is on detecting international triangular transactions (i.e. the final addressee of the exported goods is neither the customer that entered into contractual relations with the Argentine exporter concerned nor the the customer that appears in the export records), …