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New rulings on dividend tax


The Official Gazette recently published the General Resolution No. 3674, which outlines certain aspects of equalisation tax and the new tax on dividends. Taxand Argentina takes a look at this legislative development.

In summary, the General Resolution rules on the following:

  • Equalisation and dividend tax withholdings on dividends paid to Argentine residents shall be informed and paid 
  • Whenever it were not possible to withhold, the amount of the withholding that should have been practiced shall be paid by the payer of the dividend
  • The non-withheld tax on dividends made available between 23 September 2013 and 12 September 2014, shall be regarded as paid in due time if paid before 30 September 2014
  • The tax withheld but not paid to the AFIP shall be regarded as paid in due time if paid before 30 September 2014

Discover more: Ruling of certain issues related to taxation on dividends

Your Taxand contact for further queries is:
Matias Olivero Vila
T. +54 11 5288 2308

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Also published in Thomson Reuters' Taxnet Pro

Taxand's Take

Corporations with operations in Argentina should stay up to date all legislative changes in the country to ensure they are prepared to adjust their procedures if relevant.

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