La Federal Public Revenue Administration ( AFIP) made official the Suspension of tax executions and precautionary measures for Micro, Small and Medium Enterprises (SMEs) as well as the extension of exclusion by right and automatic termination due to non-payment.
Through General Resolution 4847/2020, published this Friday (30.10.2020/XNUMX/XNUMX) by the agency extended until November 30 inclusive the suspension of the impediment of precautionary actions provided for by Article 20 of General Resolution No. 4.557, and in the same period, the Freezing of tax enforcement proceedings, established by Article 1 of General Resolution No. 4.730.
The measure impacts the firms that are registered in the “MiPyME Business Registry” created by Resolution No. 220 of April 12, 2019 and its amendments, of the then Secretariat of Entrepreneurs and Small and Medium Enterprises, and those characterized in the "Registration System" as “Potential Micro, Small and Medium Enterprises – Section I and II”.
In addition, AFIP pauses again the full exclusion for self-employed workers, provided for in articles 53 to 55 of General Resolution No. 4.309, its amendment and supplement. In this way, the scope of the new extension is extended until October 1, according to the General Resolution 4845/2020.
In parallel The automatic cancellation due to non-payment provided for in Article 2 of General Resolution No. 4.687 is hereby revoked. and its amendments, regarding the consideration of the month of October 2020, meaning that during the course of the tenth month the tax category will not be lost either.
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