On December 27th, Official Gazette No. 28929 enacted two Resolutions issued by the Directorate General of Revenue of the Ministry of Economy and Finance ("DGI" as per its abbreviation in Spanish), both dated December 19th, 2019. Resolution No. 201-9116 extends the filing term for the Country by Country ("CbC") Report, required by Action 13 of the BEPS Package, until January 31st, 2020. This extension is due to delays in the implementation of the Vizor for CbC Solution, the tool that shall be used to file said Report and which will be a part of the DGI's FATCA and Automatic Exchange of Information ("AEOI") portal. Resolution No. 201-9117, on its part, establishes that this same tool shall be used by companies which are part of multinational groups for the Notification on the Reporting Entity of the group for purposes of the CbC Report, when said Entity is in another jurisdiction.

In addition to the two Resolutions mentioned above, on December 31st, Official Gazette No. 28931-B enacted Resolution N°201-9411 of that same date, by means of which the DGI also extends until January 31st, 2020 the term for filing the Notification on the Reporting Entity of the group.