The resolution contains the procedure that substitute taxpayers must follow for the payment of turnover tax withholding on taxable activities performed by nonresidents. If a substitute taxpayer is not registered with the tax authorities, the resolution lists other parties that may be substitute taxpayers.
On March 17, 2021, the Argentine Province of Buenos Aires published, in the Official Gazette, Resolution 9/2021 (the Resolution), which sets forth the procedure substitute taxpayers must follow for “turnover tax” withholding payments for taxable activities performed by nonresidents for tax periods beginning January 1, 2021 and onwards.
Source EY
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