The Federal Public Revenue Administration (AFIP) formalized the Extension of the tax holiday until April 26, including, while the social, preventive and mandatory isolation, ordered by the national government due to the coronavirus, lasts, through the General Resolution 4695/2020 published this Monday (13.04.2020) in the Official Gazette.
The AFIP maintained that it is will maintain the suspension of the calculation of the deadlines in force for taxpayers in the various administrative proceduressuch as ex officio determinations, summaries, fines, discharges, closures, payment notices and inspection requirements, among others.
The tax authority pointed out that "The measure does not imply any modification or extension of tax due dates.", and specified that "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, actions are not suspended, and the AFIP may notify, issue administrative acts, impose fines and carry out operations, among other procedures.
However, during the fiscal year, the calculation of the deadlines governing the response of taxpayers to these requirements is suspended.
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