{"id":2278,"date":"2025-12-18T17:46:10","date_gmt":"2025-12-18T20:46:10","guid":{"rendered":"https:\/\/www.amcconsulting.com.ar\/?p=2278"},"modified":"2025-12-22T11:52:28","modified_gmt":"2025-12-22T14:52:28","slug":"update-on-transfer-pricing-thresholds-and-formal-requirements-new-arca-general-resolution","status":"publish","type":"post","link":"https:\/\/www.amcconsulting.com.ar\/?p=2278","title":{"rendered":"TRANSFER PRICING: KEY INSIGHTS FROM THE NEW GR 5798\/2025"},"content":{"rendered":"<p>ARCA has issued the General Resolution (GR) No. 5798\/2025, which increases the thresholds applicable to Transfer Pricing (TP) obligations and updates certain formal aspects related to the filing of the Master File.<!--more--><\/p>\n<p>Regarding the changes in thresholds, these are established in line with Decree No. 767\/2025, significantly increasing the amounts from which taxpayers are subject to TP and international transactions regime, as well as introducing specific formal amendments regarding the Master File filing requirements. In particular:<\/p>\n<ul>\n<li>Transactions with independent foreign parties:<\/li>\n<\/ul>\n<p>-The threshold has increased from ARS 10,000,000 to ARS 500,000,000.<\/p>\n<ul>\n<li>Transactions with related foreign parties and\/or entities located in non-cooperative or low- or no-tax jurisdictions:<\/li>\n<\/ul>\n<p>-From ARS 300,000 to ARS 15,000,000 on individual transaction basis, and<\/p>\n<p>-From ARS 3,000,000 to ARS 150,000,000 on an aggregate basis.<\/p>\n<ul>\n<li>Documentation related to international intermediaries:<\/li>\n<\/ul>\n<p>-The threshold has increased from ARS 30,000,000 to ARS 1,500,000,000.<\/p>\n<p>The GR redefines the requirements for filing the Master File, establishing that the obligation applies only where both of the following conditions are met:<\/p>\n<ul>\n<li>The multinational group\u2019s consolidated annual revenues exceed ARS 100,000,000,000 in the fiscal year preceding the filing; and<\/li>\n<li>Transactions with related foreign parties exceed, during the fiscal year:<\/li>\n<\/ul>\n<p>-ARS 150,000,000 on an aggregate basis, or<\/p>\n<p>-ARS 15,000,000 per individual transaction.<\/p>\n<p>Furthermore, the Resolution establishes a new procedure for the filing of the Master File, which must be submitted through the \u201cTax Returns and Payments Filing\u201d service, as an attachment to Tax Return Form F. 2673.<\/p>\n<p>In addition, where more than one entity belonging to the same Multinational Enterprise Group is resident in Argentina, a single reporting entity may be designated for purposes of filing the Master File.<\/p>\n<p>The provisions enter into force as from their publication in the Official Gazette and apply to fiscal years closed as from October 31, 2025, inclusive.<\/p>\n<p>At AMC we remain available to assist in determining the obligations arising under the Resolution and in ensuring compliance with the new Transfer Pricing requirements.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ARCA has issued the General Resolution (GR) No. 5798\/2025, which increases the thresholds applicable to Transfer Pricing (TP) obligations and updates certain formal aspects related to the filing of the Master File.<\/p>\n","protected":false},"author":1,"featured_media":2283,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2278","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"_links":{"self":[{"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=\/wp\/v2\/posts\/2278","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2278"}],"version-history":[{"count":2,"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=\/wp\/v2\/posts\/2278\/revisions"}],"predecessor-version":[{"id":2281,"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=\/wp\/v2\/posts\/2278\/revisions\/2281"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=\/wp\/v2\/media\/2283"}],"wp:attachment":[{"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2278"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2278"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.amcconsulting.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}