The Federal Administration of Public Revenues (AFIP) formalized the tax holiday until October 25, 2020, including through the General Resolution 4835/2020.
The measure, published this Thursday (15.10.2020) in the Official Gazette, reaches ex officio determinations, summaries, fines, discharges, closures and payment notices, among other procedures.
The regulations exempt from the tax fair the procedures carried out by the AFIP for transfer pricing as well as those audits carried out based on the information provided by the OECD on Argentine accounts abroad.
Furthermore, The resolution includes electronic audits among the procedures enabled (those non-face-to-face controls and verifications that are processed entirely online).
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 is suspended.
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