Argentina Publishes General Resolution on VAT Withholding Reporting

Argentina has published General Resolution 4523/2019 of 10 July 2019 in the Official Gazette, which amends General Resolution 3726 to regulate the mandatory use of the electronic withholding system (Sistema Integral de Retenciones Electrónicas - SIRE) for VAT withholding purposes. Previously, the system was used in relation to the reporting of income tax withholding on foreign beneficiaries and certain social security contributions. With General Resolution 4523, the SIRE system is now also u…