The Federal Public Revenue Administration (AFIP) established a tax holiday through General Resolution 4682/2020.
The regulations, published this Wednesday (18.03.2020) in the Official Gazette, suspends the calculation of the deadlines in force for taxpayers in different procedures between March 18 and 31 administrative matters such as ex officio determinations, summaries, fines, discharges, closures, payment notices and inspection requirements, among others.
The measure does not imply any modification or extension on tax due dates.
A tax holiday consists of the extension of all procedural deadlines in tax, customs and social security matters. Throughout the period defined in the regulations, the actions of the AFIP are not suspended. The agency may notify, issue administrative acts, impose fines and carry out operations, among other procedures. However, during the validity of the tax holiday, the calculation of the deadlines that apply to the response of taxpayers to these requests is suspended.
The AFIP's decision is in line with what was defined by the Supreme Court of Justice of the Nation, which declared judicial proceedings inactive from March 16 to 31 before all courts with the aim of reducing the risk of contagion and preventing the spread of the coronavirus (COVID 19).
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