The Federal Administration of Public Revenue (AFIP) extended until May 24 including the fiscal fair, which means the extension of all procedural deadlines in tax, customs and social security matters, the agency reported today.
During the validity of the preventive and compulsory social isolation, extended by the national government, the suspension of the computation of the terms in force for the taxpayers in different administrative procedures will be maintained.
The measure reaches ex-officio determinations, summaries, fines, discharges, closings, payment intimations and inspection requirements, among others.
The decision does not imply any modification or extension of the tax due dates.
Throughout the period defined in General Resolution No. 4713/2020, which will be published in the Official Gazette, the actions of the AFIP are not suspended. However, during its validity, the calculation of the deadlines that govern the taxpayers’ response to the requirements of the agency is suspended.
Although the procedural deadlines are suspended during the fiscal fair, the resolution enables the AFIP to continue with the inspection procedures carried out based on the information provided by the OECD on accounts of Argentines abroad.
The regulations provide the possibility of moving forward with these processes, since they are of institutional importance and compromise fiscal interest in the context of the current emergency context.
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