The Federal Administration of Public Revenues (AFIP) extended the tax holiday until November 8th, inclusive. 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 different administrative procedures will continue.
The measure, provided for in General Resolution 4840/2020 (regulations not yet published in the Official Gazette) covers ex officio determinations, summaries, fines, discharges, closures, payment notices and inspection requirements, among other procedures.
The regulation exempts the procedures carried out by the AFIP for transfer pricing from the tax fair. It also maintains the audits carried out based on the information provided by the OECD on Argentine accounts abroad, as well as that arising from the exchange of information within the framework of international agreements and conventions.
The AFIP resolution also contemplates the possibility of carrying out electronic audits, 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 agency's requests is suspended.
Source: AFIP Press
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