The Federal Public Revenue Administration (AFIP) suspended, until November 30, the start of tax enforcement proceedings and the impediment of precautionary measures, through the General Resolution 5052/2021 published today (26.08.2021) in the Official Gazette.
The benefits are exclusively available to micro and small businesses, as well as to those taxpayers who carry out critically affected activities.
Official regulations maintain the possibility of carrying out tax executions and requesting precautionary measures on people affected by the solidarity and extraordinary contribution who did not comply with their obligations.
The official text also contemplates the possibility of moving forward with claims related to the Personal Property Tax. The AFIP measure offers an additional instrument for MSMEs as well as firms that carry out critical activities to cushion the economic effects of the pandemic on taxpayers.
The resolution also suspends, for the universe of companies benefiting from the law, the restriction on seizures of funds and securities of any nature, deposited in financial institutions or on accounts receivable.
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