COVID-19: Federal Tax Authority Declares Extraordinary Suspension of Procedural Terms

1. Federal Tax Authority

On March 18, 2020, the Federal Tax Authority published in the Official Gazzette General Resolution 4682-2020 declaring an extraordinary suspension of procedural legal terms between March 18 and March 31, 2020, as a result of the health emergency created by the COVID-19.

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.

2. Federal Tax Court

On March 16, 2020, the Federal Tax Court declared an extraordinary suspension of procedural legal terms and activities between March 17, 2020 and March 31, 2020, as a result of the health emergency created by the COVID-19.

3. City of Buenos Aires Tax Authority

On March 18, 2020, the City of Buenos Aires Tax Authority published General Resolution No. 139-2020, declaring a suspension of procedural legal terms between March 16 and March 31, 2020.