Annual compliance
Last verified: 24 Oct 2026 · Status: Stable
Each year an Argentine company approves financial statements at the shareholders' meeting, files them with the registry, files tax returns, and renews beneficial owner statements. Foreign shareholders registered under article 123 must keep their registration current.
Key rules
- Shareholders' meeting. Within four months after year end to approve financial statements and allocate results (Law 19.550).
- Filing. Audited financial statements filed with the IGJ (or provincial registry).
- Tax. Income tax return in the fifth month; transfer pricing in the seventh month. See tax calendar.
- Beneficial owners. Annual IGJ statement.
- Article 123 shareholders. Annual information to the IGJ on the foreign shareholder.
International comparison
No comparison figures for this topic have been verified from an official source yet, so the cells are left blank on purpose. We only fill a cell from an official registry, statute or the OECD and World Bank datasets.
| Jurisdiction | Comparable rule |
|---|---|
| Argentina | Not yet sourced |
| US (Delaware) | Not yet sourced |
| UK | Not yet sourced |
| Canada | Not yet sourced |
| Chile | Not yet sourced |
| Uruguay | Not yet sourced |
| Brazil | Not yet sourced |
| Singapore | Not yet sourced |
| Estonia | Not yet sourced |
The detailed IGJ annual filing list for foreign shareholders is not yet reproduced here.