Transfer pricing – electronic filing of reports

Effective from 2013, General Resolution 3,476 of the tax administration (AFIP), published in the Official Gazette of 10 April 2013, provides that taxpayers must file electronically the transfer pricing reports duly certified by independent public accountants (General Resolution 1,122, article 17 and annex II). For this purpose, digital signature must be used by accountants and taxpayers with respect to the accountant's certification and affidavit (Form 4,501), respectively.