The Federal Public Revenue Agency (AFIP) has officially extended the extraordinary tax holiday until November 29, the fourteenth time since the start of the quarantine.
The decision was formalized by means of the General Resolution 4856/2020 published this Wednesday (11.11.2020) in the Official Gazette.
As explained in the official text, the new extension provides for: "To establish between November 9 and 29, 2020, both inclusive, a new extraordinary tax holiday period within the scope of the provisions of General Resolution No. 1.983, its amendments and supplements."
It is worth remembering that General Resolution No. 1.983 provided that during certain periods of the year - taking into account the judicial holidays established each year for the Judicial Branch of the Nation - the deadlines provided for in the different procedures in force before this body, linked to the application, collection and inspection of the taxes under its charge, will not be computed.
In its article 2, the new Resolution contemplates "exempting from the provisions herein the procedures provided for in article 2 of General Resolution No. 4.703 and its complementary resolutions."
According to the clarification made by the national tax authority, "the tax holiday will be enabled for inspection, summary and ex officio determination procedures, related to the Transfer Pricing Regime provided for in General Resolution No. 4.717 and its amendments, as well as in its predecessor No. 1.122, its amendments and supplements."
The tax authority reminded that administrative judges, by means of a reasoned resolution, may set days and hours for carrying out certain acts or procedures, in cases where the delay affects the interests of the Treasury.
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