Technical update

End April set as deadline for complying with General Resolution on inactive entities in Argentina

21 January 2015

General Resolution No. 4/2014, passed by the Supervisory Board of Companies (“Inspección General de Justicia”) and published on 15 December 2014 in the Official Gazette, set 30 April 2015 as the deadline to file the affidavit of General Resolution No. 1/2010.


The resolution also states that entities which do not comply with the above-mentioned obligation will be included in the Register of Inactive Entities (“Registro de Entidades Inactivas”), created by the same resolution.

Entities that do not respond to the summons after the filing of the affidavit may not conduct dealings with the Supervisory Board of Companies until they have regularised the situation.

General Resolution No. 1/2010 stipulates the filing of an informative affidavit to be submitted to the Supervisory Board of Companies. The legislation requires that all trading companies, foreign companies, bi-national entities, civil associations and foundations comply with this regulation.

Entities that obtain legal status after the effective passing of the law in question - that is, 20 July 2010 - are not included in this resolution.

After the affidavit is filed, the reported data cannot be amended.

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