General Resolution of the Tax Authorities No. 3276- Early Affidavit of Services

On February 22, 2012 General Resolution No. 3276 issued by the Tax Authorities (the “Resolution”) was published in the Official Gazette. By means of the Resolution the following information is added to the “Electronic Unique Desk for Foreign Trade”: information of provisions of services by foreign individuals whose providers are Argentine residents, and provisions of services by Argentine residents whose providers are foreign individuals.
The Resolution provides that Argentine residents, whether providers or borrowers of services, shall submit the “Early Affidavit of Services” (EAS) available at the Tax Authorities website. For each EAS submitted, the system will assign an ID number, which shall be informed and registered in the Control System of Exchange Operations.
Operations reached by the Resolution are, among others, those related to patents and trademarks, royalties, copyright, professional and technical business services, payments of commercial guarantees for export of goods and services, and acquisition of nonfinancial assets.
In reference to the minimum amount of transactions, services provided by foreign individuals to Argentine residents shall be informed if the remuneration is equal to or higher than one hundred thousand US dollars (USD 100,000), or the amount of each transaction is equal or higher than ten thousand dollars (USD 10,000).
When registering such agreements, the required information will be the following:

  • date and place of execution of the agreement,
  • place of execution of the service and its validity period.
  • name and last name of the service provider if an individual,
  • company name,
  • registration number or tax ID number in the country of residence,
  • domicile and country of residence,
  • aggregate amount of the agreement or invoice,
  • currency,
  • amounts cancelled prior the date in which the Resolution came into force.

If the payment is executed through bank transfer, the taxpayer shall inform among others, the number and account holder of the destination account, and the beneficiary of the payment.
Finally, information shall be provided for each agreement, having the possibility to inform more than one service covered by the agreement. If there is not a written agreement, the information required can be replaced by the one included in the sales check or equivalent document issued by the service provider.

The Resolution came into force on April 1st 2012.

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