Argentina: The Federal Tax Authority extends the suspension of procedural legal terms

In brief

The Federal Tax Authority (‘FTA’) extends the suspension of procedural legal terms between 17 and 30 August 2020.

- - On 20 August 2020 the FTA published in the Official Gazette General Resolution No. 4794/2020, declaring an extraordinary suspension of procedural legal terms between 17 and 30 August 2020.
  - Therefore, the legal terms of ongoing procedures related to enforcement, collection and audits of Federal taxes will be suspended. This suspension does not imply an amendment or an extension of the deadline for tax filings.
  - Furthermore, the suspension will not be applicable for the tax audit procedures regarding the information provided to the FTA by the Organization for Economic Cooperation and Development (‘OECD’) nor the tax audit procedures related to the Transfer Pricing Regime established in General Resolutions No. 4717 and 1122, as well as their amendments and complementary regulations.

Click here to access Spanish Version.