The Federal Public Revenue Administration (AFIP) has formalized the suspension until August 31, inclusive, of the initiation of tax enforcement proceedings and the blocking of precautionary measures for small businesses.
This is established by the General Resolution 5000/2021, published today (31.05.2021/XNUMX/XNUMX) in the Official Gazette.
The suspension - which expires this Monday - applies to subjects who have the status of Micro or Small Businesses registered in the "MiPyMES Business Registry"» and/or carry out as their main activity any of the critically affected economic activities.
Also until August 31, the tax collection agency suspended the imposition of embargoes on funds and/or securities of any nature, deposited in financial institutions or on accounts receivable, as well as the judicial intervention of cash.
Suspensions will not apply regarding the amounts claimed as the solidarity and extraordinary contribution established by Law No. 27.605, as well as the personal property taxs, clarified the AFIP.
He also warned that the provisions "do not prevent the exercise of the powers of this Federal Administration in cases of serious damage to the interests of the Treasury or imminent prescription."
According to AFIP, this measure has been adopted in the context of the health emergency caused by the pandemic declared by the World Health Organization (WHO) in relation to the Covid-19 virus, "in order to mitigate the negative and unwanted impact on various sectors of the economy and generate the necessary conditions to achieve the recovery of productive activity and preserve sources of employment."
"Given that the reasons that motivated the aforementioned suspensions remain in force and in order to facilitate the fulfillment of tax obligations by taxpayers and responsible parties, it is advisable to extend their duration until August 31, 2021, inclusive," the agency added.
Finally, he indicated that "in order to preserve the sources of financing of the National State in the context of the health emergency, it became necessary to exclude from the aforementioned suspensions the amounts claimed as a solidarity and extraordinary contribution," known as the wealth tax.
Aduana News is the first Argentine customs newspaper to launch its digital version. With 20 years of experience, its publications and initiatives aim to provide the most relevant knowledge on customs issues in order to contribute to safe trade in the region.
