The Federal Public Revenue Administration (AFIP) established a new extraordinary tax holiday period between the days September 21 and October 11, 2020, through the General Resolution 4818/2020.
The regulation, published this Tuesday (22.09.2020) in the Official Gazette, determined that during the validity of the measures of isolation and social distancing, preventive and mandatory, The suspension of the calculation of the current deadlines for taxpayers in various administrative procedures will be maintained.
The measure covers ex officio determinations, investigations, fines, discharges, closures and payment notices, among other procedures.
However, on this occasion, This resolution exempted for the first time from the tax fair the procedures carried out by the AFIP for transfer pricing.
The same was true for audits carried out based on information provided by the Organisation for Economic Co-operation and Development (OECD) on Argentine accounts abroad.
Furthermore, The AFIP decision included among the procedures authorized for electronic audits, those non-face-to-face controls and verifications that are processed entirely online, within the framework of the provisions of the General Resolution No. 3.416/2012.
A tax holiday consists of the extension of all procedural deadlines in tax, customs and social security matters.
The measure does not suspend the actions of the AFIP, however, during its validity, the calculation of the deadlines governing the response of taxpayers to the requests of the agency are suspended.
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