On January 31st, 2020, Official Gazette No. 28952-A enacted Resolution No. 201-1035, issued by the Directorate General of Revenue of the Ministry of Economy and Finance ("DGI" as per its abbreviation in Spanish), which extends until February 15th, 2020 the deadline for filing the Country by Country Report ("CbC") and the Notification referring to article 3 on the entity of each multinational group obliged to file the CbC (the "Notification").

Although the 'Vizor for CbC Solution' platform is already operational, the DGI has decided to extend the term for filing the CbC and the Notification due to consultations and request received from taxpayers.