COVID-19 | Measures with tax impact.
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Tax Department Report | COVID-19. Measures with tax impact
In attention to the current publicly known epidemiological situation, we hereby inform you about the main measures adopted with tax impact:
1. Federal Tax Authority’s measures
1.1. Tax recess.
Through General Resolution No. 4682/2020, the Federal Tax Authority (the “AFIP”) stated an extraordinary tax recess from March 18th, 2020 to March 31st, 2020. During such period, procedural terms governing national administrative proceedings related to tax, social security and customs matters are suspended.
Nevertheless, deadlines for the filing of tax returns and payment of taxes are not modified nor extended and original schedules remain in force.
1.2. Permanent installment plan. Extension of the transitory special conditions to enter into it.
Through General Resolution No. 4683/2020, the AFIP extended until June 30th, 2020, the transitory special conditions (which were supposed to be finished on March 31st, 2020) related to the number of installment plans, the number of installments, and the interest rate applicable for the regularization of tax obligations, according to Annex II of the General Resolution (AFIP) No. 4268/2018.
1.3. Extension of the suspension of precautionary measures against micro, small and medium-sized enterprises (MiPyMEs by its Spanish acronym).
Through the General Resolution No. 4684/2020, the AFIP extended until April 30th, 2020 the suspension (which was supposed to be finished on March 31st, 2020) of the enforcement of precautionary measures against entities registered as micro, small and medium-sized enterprises in the MiPyMEs Register (“Registro de Empresas MiPyMEs”) created by Resolution No. 220/2019 issued by the Secretary of Entrepreneurship and Small and Medium-sized Enterprise of the Production and Labor Ministry -and its amendment-, as well as against entities registered in the Registration System (“Sistema Registral”) as potentials MiPyMEs – Frame I and II (“Potencial Micro, Pequeña y Mediana Empresa – Tramo I y II”) in accordance with General Resolution (AFIP) No. 4568/2019.
2. National Tax Court recess
Through the Minute dated on March 16th, 2020, the National Tax Court (the “TFN”) stated an extraordinary recess from March 17th, 2020 to March 31st, 2020. During such period, procedural terms are suspended.
3. Non-business days – implementing bodies of the Multilateral Agreement
Pursuant to General Resolution No. 1/2020, issued by the Comisión Arbitral, days running from March 18th, 2020 to March 31st, 2020 are considered as non-business for purposes of all administrative proceedings conducted before the implementing bodies of the Multilateral Agreement of 08/18/1977.
4. Tax recesses / Non-business days periods stated by local tax authorities
4.1. City of Buenos Aires.
The City of Buenos Aires Tax Authority (the “AGIP”) issued the Resolution No. 139/2020, by the means of which it stated that days running from March 16th, 2020 and March 31st, 2020 shall not be computed in tax proceedings.
However, such measure is not applicable for terms related to criminal proceedings.
4.2. Province of Buenos Aires.
Through Decree No. 166/2020, the Government of the Province of Buenos Aires suspended all administrative proceedings and terms governed by the Tax Code -Law No. 10,397 and its amendments-. Such suspension will remain in force during the suspension period stated by section 3 of Decree No. 132/2020 (15-day period as from March 12th, 2020) and its potential extensions.
Nevertheless, deadlines for the filing of tax returns and payment of taxes are not modified nor extended and original schedules remain in force.
4.3. Province of Salta.
Through General Resolution No. 3/2020, the Tax Authority of the Province of Salta stated an extraordinary tax recess from March 17th, 2020 to March 31st, 2020. Therefore, business days within such period shall not be computed in tax proceedings.
However, this measure will not apply for closure and seizure proceedings.
4.4. Province of Tucumán.
Through Decree No. 634/2020, the government of the Province of Tucumán stated that business days running from March 17th, 2020 to March 31st, 2020 shall not be computed in tax proceedings.
However, the tax authority may use its inspection powers within such period.
4.5. Province of Mendoza.
Pursuant to Resolution No. 14/2020 issued by the Tax Authority of the Province of Mendoza (the “ATM”), days running from March 16th, 2020 to March 31st, 2020 are considered as non-business days in tax proceedings.
However, the ATM may use its inspection powers within such period.
Furthermore, the National Government granted some tax reliefs to health care establishments and institutions.
Should you require any further information on this matter, please do not hesitate to contact us.