Tax Regulations

(i)        Suspension of judicial terms at a National level

 

Among the several measures taken under the current health emergency, the Argentine Supreme Court ordered the suspension of judicial terms between March 16, 2020 and July 17, 2020 by means of Resolution Nos. 4/2020, 8/2020, 10/2020, 13/2020, 14/2020,16/2020, 18/2020, 25/2020, and 26/2020. The newest Resolution 27/2020 ordered the end of the Argentine Supreme Court judicial extraordinary suspension since July 20. This was extended to the Oral Courts and National and Federal Courts that had not been ordered to resume judicial activity. For Lower Courts, the judicial activity will be resumed on July 27. However, administrative and procedural terms will be resumed by August 4.

 

Likewise, other public entities that carry out administrative proceedings followed the same criterion. Among those, the Argentine Tax Court (the “TFN”, after its acronym in Spanish) and the Argentine Tax Authority (the “AFIP”, after its acronym in Spanish) ordered an extraordinary term suspension.

 

The TFN issued Resolution No. 13/2020, published in the Official Gazette on March 18, 2020, which establishes an extraordinary suspension term from March 17 to March 31, 2020. This suspension was extended by Resolution Nos. 17/2020 and 23/2020, stating that the suspension must continue as long as the decreed mandatory quarantine lasts (for the time being, the Argentine Executive has established the mandatory quarantine until August 16, 2020). During the suspension term, all judicial terms are suspended, but any procedural acts performed are still valid.

 

The TFN issued Resolution No. 19/2020, establishing that all summary proceedings seeking a swift judgment (“recurso de amparo”) initiated during the suspension term will be drawn at random, nonetheless. Furthermore, by Resolution No. 23/2020, the TFN ordered that all proceedings filed by electronic means during the extraordinary suspension term and its extensions will be drawn at random. However, by Resolution No. 30/2020 the TFN determined to resume the procedural terms in every electronic proceeding from August 10, 2020.

 

On the other hand, the AFIP issued Resolution Nos. 4682/2020, 4692/2020, 4695/2020, 4703/2020, 4713/2020, 4722/2020, 4736/2020, 4750/2020, 4766/2020, 4786/2020, 4794/2020 and 4807setting forth an extraordinary suspension term from March 18 through  September 20, 2020, for all proceedings carried out before such entity, except for (i) the prosecution procedures corresponding to the information provided to Tax Authority by the Organization for Cooperation and Economic Development and (ii) the prosecution procedures related to the Transfer Pricing Regime. The suspension affects both the Tax Authority (“Dirección General Impositiva”) and the customs authority (“Dirección General de Aduanas”) that report to the AFIP.

 

It must be noted that the extraordinary suspension term affects all proceedings carried out under the Tax Procedural Law and under the Customs Code, but it does not affect the regular compliance of obligations of taxpayers and importers/exporters, such as filing tax returns or paying the corresponding taxes.

 

In addition, the Multilateral Agreement Commission (the “COMARB”, after its Spanish acronym) issued Resolutions Nos. 01/2020 and 04/2020, setting forth an extraordinary suspension term as of March 18 until the decreed mandatory quarantine lasts.

 

Finally, the Argentine Executive determined the suspension of the national administrative procedures’ deadlines, the administrative procedures of the Law No. 19,549, from March 20 through August 30, 2020, by Decrees Nos. 298/2020, 327/2020, 410/2020, 458/2020,494/2020, 521/2020, 577/2020,604/2020, 642/2020 and 678/2020.

 

 

(ii)       Suspension of judicial terms in the City of Buenos Aires

 

In the City of Buenos Aires, the Council of the Magistracy and the High Court of Justice of the City of Buenos Aires set forth the suspension of all the procedural deadlines in the area of the City of Buenos Aires Judiciary, since March 17, 2020. The first, by the Resolutions CM No. 58/2020, CM No. 59/2020, and the second by Agreement No. 11/2020. This period was extended up to and including April 26, 2020, as established under the Resolutions CM No. 60/2020, CM No.63/2020, and Agreements No. 11/2020 y No.13/2020. The latest Agreement established that the inability of the procedural terms will be extended until the Social, Preventive and Mandatory Isolation term ends.

 

Furthermore, Resolution CM No.65/2020 continued the suspension of the administrative and legal procedural terms until May 10, 2020, except for the following cases:

 

1. In the “ordinary proceedings, ‘amparos’, precautionary measures and Litigation-Administrative and Tax enforcement proceedings that are fully digitalized and with electronic domicile appointed by all the parties involved”,

 

2.  “Those ordinary proceedings and ‘amparos’ where the resolution that sets forth that the ruling will be issued (“autos a sentencia”) is final”.

 

In addition, Resolution CM No. 68/2020 had extended the suspension of terms according to Resolution CM No. 65/2020, in line with Argentine Executive Decree No.s 260/20, 274/2020, 289/2020, 297/2020 and the following ones. Nevertheless, by Agreement No. 24/2020 the High Court of Justice established the end of the suspension of terms from August 24, 2020.

 

Moreover, the Tax Authority from the City of Buenos Aires (the “AGIP” after its acronym in Spanish), established by the Resolution No. 139/2020, that all procedural and administrative terms will not be computed from March 16 until March 31, 2020. Subsequently, as established under Resolutions No. 151/2020, 166/2020, 177/2020, 187/2020,195/2020, 197/2020, 219/2020, 217/2020, 221/2020 and 226/2020 the procedural terms will not run until August 14, 2020 except for procedural terms in criminal cases that are established under the Criminal and Tax Regime, Title IX of the National Law No. 27.430.

 

As established in Decree No. 63/VP/2020, the Government of the City of Buenos Aires ordered the suspension of the Administrative Procedural terms between March 20 up to and including April 3. This period was extended until September 21, 2020 by Decree Nos. 64/VP/2020, No. 69/VP/2020, No. 80/VP/2020,98/VP/2020, 101/VP/2020, 106/VP/2020, 109/VP/2020, 113/VP/2020, 116/VP/2020, 118/VP/2020 and 126/VP/2020.

 

 

(iii)      Suspension of judicial terms in the provincial jurisdictions

 

1. In the Province of Buenos Aires, The Supreme Court of Justice (the “SCBA” after its acronym in Spanish) established the suspension of the judicial procedural terms from March 16 until August 30(or until new Resolution) by several Resolutions, such as No. SCBA 386/2020, SPL 14/2020, SPL 18/2020, SCBA 396/2020, SPL 21/2020, SPL 25/2020 , CBA 535/20, SPL 30/2020, SPL 31/2020, SPL 33/2020 SPL 36/2020 SPL 40/2020. Within the last Resolution, the competent Supreme Court of Justice areas were instructed by June 12, to have concluded and submitted to the Court, the studies and necessary adequations in order to extend the proceedings kick-off by telematic means, beginning the first stage of the normalization of the services corresponding to Peace Courts and the jurisdictional bodies corresponding to department heads.

 

Afterwards, by Resolution No. 480/2020, the Supreme Court of Justice determined to resume the procedural terms in several legal jurisdictions, such as Contentious-Administrative procedures, but only for certain procedural acts and according to the following schedule:

 

1. From April 29, to issue any kind of resolutions and rulings, and so its electronic service.

 

2. From May 6, for electronic filings and similar proceedings with current restrictions (which will be resolved as the technology resources allow for, it can never involve transferring people), also for every subsequent act. Nonetheless, the Resolution excludes the possibility of resuming the procedural terms to initiate new proceedings (except urgencies), witness depositions, acquittal positions, and #vista de causa” hearings.

 

The Tax Court of Appeals (TFA) has followed the same guidelines and by Extraordinary Agreement No. 94, determined the suspension of all terms from March 17 until March 31, 2020. Then, the term was extended until April 12 by Extraordinary Agreement No. 95, and it also established that it will be automatically extendable according to the extension of the Social and Preventive Isolation that the Argentine Executive decides. The Argentine Executive´s Decree No 677/2020 extended the term until August 30, 2020.

 

Furthermore, the Provincial Executive by Decree No. 166/2020, determined the suspension of all the administrative terms regulated by the tax code, while the suspension established by No 132/2020 Argentine Executive Decree (article No. 3) and its extensions are in force. The extensions of this suspension were successively provided by Argentine Executive Decrees Nos. 180/2020, 225/2020, 282/2020, 340/2020, 433/2020,498/2020, 583/2020, 604/2020, 689/2020, 701/2020 and 771/2020 they were in force from March 13 until September 20, 2020, with effects for the Tax Authority of the Province of Buenos Aires (the “ARBA”, after its acronym in Spanish).

 

2. In the Province of Córdoba, the High Court of Justice set forth an extraordinary recess for the Judiciary Capital Centre and the province inner headquarters from March 17 until April 26, 2020, based on Regulations No. 1620/2020, 1621/2020, and 1622/2020. Since April 26 until June 15, Regulations No. 1623/2020 1625/2020, 1627/2020 and 1629/2020 set forth the provision of emergency judicial services and the declaration of inability for that term. It provides that, by June 08, the administrative terms will be resumed at the hole Province of Córdoba territory. Finally, it also provides the resumption of procedure deadlines since June 16, on the whole Province of Córdoba territory, excepting for Criminal and Teens Court. However, it provides the resumption of procedure deadlines can be overruled, exceptionally, at the specific case, being required, and at the discretion of the competent judges.

 

Furthermore, as established under Administrative Decree Nos. 195/2020, 235/2020, 245/2020, 280/2020,  323/2020, 370/2020, 405/2020, 469/2020,  520/2020, 538/2020, 596/2020 and 621/2020 Córdoba´s Governor determined the administrative recess and the declaration of inability for the term that runs from March 17 through September 20. The Provincial Tax Authority was affected by the recess.

 

3. In the Province of Santa Fe, the Supreme Court of Justice determined a judiciary recess from March 17 until March 31, 2020. under Agreement Nos. 8/2020, 10/2020 (28, 31, 33 circular). This decision is subject to the Argentine Executive decision regarding the Social, Preventive and Mandatory Isolation term ends, as established under the Presidencies Resolution on March 27, 2020 (Circular 35/2020. Circular 56/2020 maintains the suspension of deadlines until May 25, 2020 only for the large urban conglomerates of the Province ("Gran Rosario" and "Gran Santa Fe")

 

Furthermore, the Provincial Executive under Decree No. 270/2020 established the administrative recess for the Province between March 25 and March 30, 2020. This term was extended by Decrees No. 304/2020 and 324/2020, while the suspension of all administrative procedural terms, and the Social, Preventive and Mandatory Isolation lasts (DNU Nº 325/2020) are in force, or provision to the contrary by decree of the Provincial Executive. Its terms will be resumed from the first working day next to the issuance of this last norm. By Decree 445/2020 the province adhere to the National Executive Decree that extend the isolation terms until June 07 and other previous decrees that provided the resumption of terms in different procedures.

 

4. the Province of Misiones, the High Court of Justice by the No. 3/20 Extraordinary Agreement determined Extraordinary Judicial Recess from March 20 until March 31, 2020 for all the Judicial Authorities and administrative dependences. This term was extended up to and including May 24, 2020 as established under Extraordinary Agreement No. 4/2020, 7/2020, 9/2020, 49/2020, except for the terms corresponding to labor, family and domestic violence jurisdictions that will be resumed since May 18.  In the rest of the jurisdictions, terms are resumed since May 26, according to Extraordinary Agreement 50/2020.

 

Furthermore, the Provincial Tax Agency set forth the suspension of all the administrative terms and deadlines regarding any filing and appeals provided by the Tax Code until April 30, 2020 as established under Resolutions DGR No. 9/20, 10/20, 14/2020,18/2020 and 20/2020.

 

Moreover, Decree Nos. 399/2020 and 345/2020 establish the suspension of the Provincial Public Administration´s procedural terms from March 20 until April 8 .This term was extended from April 13 until June 07, 2020, by Decree Nos. 470/2020, 537/2020, 555/2020, 587/2020 and 678/2020 which also applies to the Central Administration, Autonomous Agencies and Decentralized Agencies.

 

5. In the Province of Corrientes, the Supreme Court of Justice by Extraordinary Agreements No. 5/2020, 6/2020, and 8/2020, declared judicial recess with the suspension of the procedural terms from March 17 until May 10, 2020. By Extraordinary Agreement No. 9/2020 determined gradually restarting the activities and attention to the urgent cases from April 28 until May 10. The Extraordinary Agreement 10/2020 stated the beginning of the second stage of reintegration of judicial activity. And the Extraordinary Agreement 11/2020 stated the beginning of the third stage of reintegration of judicial activity, terms resumption since June 1, 2020, and the suspension of winter judicial recess.

 

Furthermore, as established under Resolution Nos. 197/2020, 198/2020, 199/2020, and 201/2020 the Tax Authority of the Province determined extraordinary tax recess, suspending the procedural terms until May 3, 2020.

 

Moreover, Decrees Nos. 588/2020, 631/2020, 650/2020, 697/2020,740/2020 and 790/2020 establish the suspension of the Provincial Public Administration´s procedural terms from March 20 until June 28, 2020.

 

6. In the Province of Rio Negro, by Agreement No. 9/2020, the High Court of Justice determined extraordinary recess from March 17 until March 31, 2020. This period was up to and including May 24, as established under Agreement Nos. 11/2020, 13/2020, 14/2020, and 15/2020. By Agreement No. 17/2020 was established the extension of the extraordinary recess until further news and determined a new morning service attention by May 2 The extraordinary recess has been extended until July 6, 2020 from then on terms will be resumed, by Agreement No. 20/2020.

 

Furthermore, the Provincial Administration by Decree No. 293 provided for an exceptional general recess to suspend all the administrative terms from March 18 to March 31, 2020 included. This period was successively extended up to and including June 21, 2020, by Decrees Nos. 306/2020, 325/2020, 360/2020, 388/2020, 481/2020 and 538/2020. In addition, by Decree No. 02/2020, the injunction for non-payment and non-presentation emission and management, administrated by the Tax Revenue Agency, was suspended for 60 days. The beginning and Enforcement Proceedings were suspended too. The injections and executions to implement the violation of fair trading, supply, costumer advocacy and peak prices sanctions were excluded.

 

7. In the Province of La Pampa, the High Court of Justice set forth an extraordinary judiciary recess for all the Province judicial and administrative agencies, with suspension of all the procedural terms from March 20 until May 17, 2020 as established under Agreement No. 3695/2020, 3696/2020, 3700/2020, 3703/2020, 3705/2020 and Resolutions No. 65/2020. Since May 18 all judicial courts and administrative agencies will resume their regular activities. 

 

 

Furthermore, as established under Decrees No. 554/2020, 606/2020, 666/2020, 705/2020, and 745/2020 the Province Administration successively provided for administrative recesses from March 16 until May 10, 2020. Also, by Decree No. 726/2020, the activities and services of the Province and Municipalities Tax Agency were excluded for the Preventive and Mandatory Isolation prohibitions.

 

8. In the Province of Neuquén, the High Court of Justice set forth the suspension for all the procedural, registry and administrative terms for all the agencies, from March 18 until June 07, 2020 as established under Extraordinary Agreements No. 5925/2020, 5926/2020, 5927/2020, 5930/2020, 5932/2020 and 5935/2020.

 

Furthermore, The Public Administration, as established under Decrees No. 371/2020, 426/2020, 479/2020 510/2020542/2020, 560/2020 and 610/2020 provided for the suspension of administrative terms for all the dependencies from March 18 until June 28, 2020.

 

9. In the Province of Mendoza by Agreement No. 29502, the High Court of Justice declared the suspension of the terms for the Province Judicial Authorities, from March 17 until March 31, 2020. Agreements No. 29508/2020, 29511/2020, and 29517/2020 extended this period until May 8, 2020. The Agreement No. 29526/2020 provided the resumption of judicial activity since May 11.

 

Furthermore, the Tax Administration by Resolution ATM 14/2020, declared the suspension of the terms between March 16 and March 31, 2020 (the Tax Administration comptroller, administrative actions, and the ones for the purposes of notification, impose penalties and conducting operations are not included). As established under Resolutions ATM No. 20/2020, 21/2020, 26/2020 and 28/2020 this suspension was extended until June 07, 2020. Since May 26 the administrative procedural terms will be suspended, except for the actions made by the Tax Agency of Mendoza, such as acts of control, notifications and the issuance of administrative acts. Also, the Mendoza Tax Agency could ask, on justified bases, for taxpayers to comply with their obligations when it is justified by the Prosecutor interests. From June 9, 2020, procedure terms will resume.

 

Moreover, the Province´s Public Administration, by Decree No. 384/2020 determined the suspension of all the administrative procedures from March 17 until March 31, 2020. This suspension was extended by Decrees No. 472/2020, 512/2020 563/2020, 612/2020 and 657/2020 until June 07, 2020. However, the administrative procedures had been resumed since June 8 by Decree No. 700/2020.

 

10. In the Province of Tucumán, the High Court of Justice by Agreements No. 211/2020, 223/2020, 227/2020, 240/2020 and 270/2020, determined the suspension of all the terms for the Province Judicial Authorities from March 17 until May 17, 2020. From May 18, the judicial services will be gradually re-open, mixing online and on-site modalities of working. Also, the Agreement No. 288/2020 established the restarting of the procedural terms for all the pending causes, with the exception in which the parties request since May 26. The Agreement is divided in two stages. In the first one, from May 26 until June 7 for the jurisdictional and not jurisdictional offices, the hearings are going to be carried out online, and the face to face service is provided for customer services, with specific timetables provided by the website, from 8:00-12:00. In addition, the files can be borrowed within the schedule of 15:00-17:00. Personal notifications are going to be in the virtual inbox, and in the office through list postings. On the other hand, the second stage will be since June 8 until May 8. The only change is the opening hours, because professional attention is allowed in the evening shift and by the SAE portal. Also, by the Agreements No. 745/2020 and 820/2020 was established the online modality to get judicial attention again, until September 13, 2020, but without the suspension of procedural deadlines.

 

Furthermore, Decrees of the Provincial Public Administration No. 634/3 677/3, 694/3,  732/3 and 804/3 determined the suspension of all the terms from March 17 until May 17, 2020 with effects for the Provincial Tax Administration. Furthermore, Provincial Decrees No. 1447/3 and 1521/3 established the extension of the suspension of the terms until September 11, 2020.

 

The Provincial Executive, by Executive Decrees No.s 2-1/2020, 4-1/2020, 6-1/2020 and 08-1/2020, has adhered to the Argentine Executive Decrees, which established the Social, Preventive and Mandatory Isolation between March 20 and May 10.

 

11. In the Province of Chaco, the High Court of Justice by Resolutions No. 178/2020 and 171/2020, determined the suspension of all the terms for the Provincial Judicial Authorities from March 17 until March 12, 2020. Moreover, as established under Resolution 210/2020 and 262/2020, this period was extended until May 25,2020.  From May 26, 2020, procedure terms will resume.

 

Furthermore, the Provincial Tax Administration, by Resolution ATP No. 2016/2020, established suspension of terms from March 16 until March 31, 2020. This suspension was extended until August 7 as established under Resolution ATP No. 2017/2020, No. 2021/2020, No. 2023/2020, No. 2029/2020, 2033/2020, 2035/2020, 2040/2020 and 2044/2020.

 

Moreover, the Provincial Public Administration by Decree No. 432/2020 determined the suspension for all the terms from March 16 until March 31, 2020. This suspension was extended until June 21, 2020 according to Decrees No. 466/2020, No. 488/2020, No. 534/2020, No. 560/2020, 616/2020 and 702/20.

 

12. In the Province of San Luis, the High Court of Justice by Agreements No. 137, 159 and 184, determined the suspension of the procedure terms for all the Provincial Judicial Authorities from March 18 until the Social, Preventive and Mandatory Isolation ends. This suspension excluded the issues that are in process of studying to resolve or sentence, in digital cases. However, judicial activities had been resumed since May 11 by Agreement No. 210/2020, and the Protocol for Judiciary attention was established under the Decree Nº 247 since June 10, which determined that a previous appointment is requested to get judiciary customer services. However, the presentations are going to be digital. Nevertheless, the suspension of procedural terms in the jurisdiction where the Social, Preventing and Mandatory Isolation lasts, was determined by the Decree N° 317. Furthermore, by Agreement No. 282/2020 was determined the winter judicial recess between July 8 - 31, 2020.

 

Furthermore, Provincial Public Administration determined provincial recess to their employees from March 20 until the 31, 2020, as established under Decree No. 1819/2020.

Moreover, the Tax Authority of the Province established the suspension of the administrative issues procedural terms from March 19 until June 7, 2020, as established under Resolutions DPIP 10/2020, 14/2020, 15/2020, 19/2020 22/2020, and 23/2020.

 

13. In the Province of Tierra del Fuego, the High Court of Justice of the Province established under Resolutions No. 24/2020, 27/2020, 29/2020, 32/2020, 36/2020 an extraordinary recess for all the Province Judicial Authorities from March 16 until May 24, 2020. From May 26, 2020 the judicial activity and the procedural deadlines were recommenced, with preference for the digital work and accepting the physical work only as an exception. Furthermore, different protocols were approved, except for the Rio Grande jurisdiction where Agreement No. 74/2020 extended the judicial recess, without the suspension of procedural terms, until August 31, 2020.

 

Furthermore, the Tax Authority of the Province established the suspension of all the administrative terms from March 16 until May 24, 2020 by Resolution 299/2020. This period was extended from April 1 until May 4 by Resolutions No. 303/2020, 307/2020, 322/2020, 330/2020 and 337/2020.

 

Moreover, the Provincial Administration determined the suspension of all the administrative terms from March 16 until August 16, 2020 as established under Decrees No. 467/2020, 536/2020, 587/2020, 622/2020, 645/2020, 742/2020, 793/2020, 880/2020, 967/2020 and 1024/2020.

 

14. In the Province of Santiago Del Estero, the High Court of Justice determined by Agreements from 16/3/2020, 24/3/2020, 11/4/2020, and 15/5/2020 an extraordinary judiciary recess with suspension of procedural and administrative terms from April 16 until May 31, 2020. The judicial activity will be resumed from June 1, 2020.

 

Furthermore, the Tax Authority of the Province established by Resolutions 15/2020, 17/2020 and 27/2020 extraordinary tax recess from March 20 until April 26, 2020.

 

Moreover, the Provincial Administration determined the suspension of administrative terms from March 20 until July 17, 2020 as established under Decrees No. 565-E/2020, 570-E/ 2020, 592/2020, 650/2020, 754/2020,831/2020, 914/2020 and 1040/2020.

 

In the Province of San Juan, the High Court of Justice by Agreements No. 37/2020, 40/2020, 45/2020 51/2020 and 52/2020 determined extraordinary judicial recess for all the Provincial Judicial Authorities, from March 21 until May 10, 2020. The judicial activity was resumed from May 11, 2020. Furthermore, the Agreement No. 146 determined again the judicial recess from August 24 up to and included September 6, 2020, with the suspension of all the procedural terms except for the fast-tracked process, and face-to-face attention is only provided by online shifts for exceptional process. Nevertheless, Agreement No. 150 established the resumption of procedural deadlines suspensions, and also determined the schedule of opening hours between 7:30 and 14:00, with a prior appointment.

 

Furthermore, the Provincial Public Administration by Laws No. 2038, No. 2044, 2053 and 2063, also by Resolution No. 564/2020, 740/2020, 785/2020 determined the suspension of procedures and administrative terms from March 25 until August 31, 2020.

 

15. In the Province of Santa Cruz, the High Court of Justice by Resolutions No. Tº CVIII Rº 45 Fº48/49, Tº CVIII Rº 46 Fº 50/51, Tº CVIII Rº 48 Fº 54/55 and T° CVIII R° 60 Folio 75/76, determined the extraordinary judicial recess for all the Province Judicial Authorities from March 20 until May 17, 2020. Moreover, The Resolution No. T° CCXXVI R° 61 Folio 65/71 disposed that the judicial services will be graduality reopen from May 18, 2020, but the procedural and administrative deadlines will be suspended until May 31, 2020. Further on, the winter recess was established by Resolution No. Tº CCXXVI Rº 70 Fº 117/118, from July 20 to July 31, 2020. Furthermore, by Resolutions No. Tº CIX Rº 15 Fº 23/11 and Tº CIX Rº 22 Fº 40/42, the extraordinary judicial recess was determined since August 2, 2020 until August 30,2020.

 

Likewise, Decrees No. 287/2020, 338/2020, 373/2020, 445/2020, 499/2020, 581/2020, 582/2020 828/2020, 890/2020 of the Provincial Public Administration established the suspension of procedures and administrative terms from March 17 until August 16, 2020.

 

16. In the Province of Catamarca, the High Court of Justice, by Agreement No. 4441/2020, 4444/2020, 4446/2020 and 4448/2020 determined extraordinary judicial recess for all the Province Judicial Authorities from March 18 until May 17, 2020. Furthermore, The Agree No. 4449/2020 and 4459/2020 disposed the end of the extraordinary judicial recess.

 

Moreover, the Provincial Public Administration resolved by Decrees No. 551, 598, 613 and Resolutions No. 24/2020 and 33/2020 the suspension of administrative terms from March 18 while the Social, Preventing and Mandatory Isolation lasts. The administrative terms were resumed from July 27, 2020.

 

17. In the Province of Jujuy, the High Court of Justice by Agreements No. 22, 24, 28 and Resolution 12/2020, determined extraordinary judicial recess for all the Province Judicial Authorities from March 18 until May 3, 2020. The judicial activity was resumed from May 3, 2020. However, by Agreements No. 73/2020, 79/2020, 80/2020, 84/2020 and 85/2020 the High Court of Justice determined extraordinary judicial recess once more between July 22 and September 14, 2020.

 

The Provincial Public Administration, by Decrees No. 744/2020, 739-G/2020, 750/2020, 762-G/2020, 762-G/2020, 804-G/2020, 961-G/2020, 1233/2020 and 1346/2020 suspended the administrative terms from March 16 until August 9, 2020.

 

In the Province of Chubut, High Court of Justice by Plenary Accords No. 4863, 4866, 4874, 4878/2020, 4881/2020, 4882/2020 and 4889/2020 determined the suspension of the term between March 17 and June 28, 2020. Also, by Plenary Accords No. 4902/2020 and 4909/2020 the procedural terms and the judiciary activities were resumed for some Circumscriptions.

 

Furthermore, the Tax Authority of the Province by Resolutions No. 233 and 237, established recess of administrative issues procedural terms between March 16 and May 24. The administrative procedural terms were resumed from May 23, 2020. 

 

Meanwhile, the Province Public Administration suspended the administrative procedural terms from March 16 until 31, March in line with the Argentine Executive Decrees No. 260/20, 274/2020, 289/2020, 297/2020.

 

18. In the Province of Formosa, the High Court of Justice by Resolutions No. 85, 86, 89 established the extraordinary judicial recess while the Social, Preventing and Mandatory Isolation lasts.

 

The Tax Authority of the Province by Resolutions No. 19/2020, 21/2020, 24/2020, 25/2020, 27/2020, 29/2020, 30/2020, 35/2020, 38/2020, 41/2020 determined the suspension of administrative terms between March 18 and August 16, 2020. Finally, legal procedures terms were resumed from June 22, 2020 by the Agreements No. 3051.

 

19. In the Province of Salta, the High Court of Justice determined the recess of judicial procedural terms for all the Judicial Authorities of the Province from March 17 until May 10, 2020 by Agreements No. 13082/2020, 13091/2020, 13095/2020 and 13104/2020. Finally, legal procedure terms were resumed from May 11, 2020 by Agreement No. 13.112/2020.

 

Furthermore, the Tax Authority of the Province has determined an extraordinary recess between March 17 and May 4, 2020 by Resolutions No. 3/2020, 6/2020 and 8/2020.

 

20. In the Province of La Rioja, the High Court of Justice by Agreements No. 33, 34, 90, Resolution No. 38 and 60, and its extension determined the extraordinary recess of judicial procedural terms from March 16 until July 26, 20

 

Moreover, the Provincial Public Administration established the suspension of administrative terms from March 17 until March 30, 2020.

 

21. In the Province of Entre Ríos, the High Court of Justice, by Special Agreement established an extraordinary judicial recess of the procedural terms in the Judicial Authorities of the Province from March 16 until May 24, 2020, from then on judicial procedural terms have been resumed

 

The Tax Authority of the Province by Resolution ATER Nos. 51/2020, 54/2020, 55/2020 58/2020 y 70/2020 determined the suspension of administrative terms between March 17 and May 10, 2020. At last, the suspension has ceased under Resolutions ATER No. 78/2020 and 90/2020 on May 11.

 

Furthermore, the Provincial Public Administration by Decree Nos. 368/2020, 496/2020, 521/2020 and 602/2020 established the suspension of administrative terms from March 17 until May 10, 2020. Currently, by Decree No. 663/2020 basic services are available. From May 11, 2020, procedure terms will resume. At last, the graduality reopen for the activities has started under the Decree No. 817/2020.

 

 

(iv)      Extension term for tax return filings and tax payments

 

The AFIP took the following measures:

 

1. Resolutions Nos. 4699, 4745/2020, 4776/2020 and 4801/2020 exempt taxpayers from the requirement to register their biometric data to carry out certain proceedings with the AFIP until September 30, 2020.

 

2. Resolution No. 4700/2020 extends for 90 days the term to inform the AFIP of any corporate reorganizations carried out (the original term was 180 days since the date of the reorganization).

 

3. Resolutions Nos. 4705/2020, 4740/2020, 4770/2020 and 4806/2020 suspend all injunctions against registered Micro, Small and Medium-sized Enterprises until September 30, 2020.

 

4. Resolutions Nos. 4718/2020, 4742/2020, 4781/2020 and 4802/2020 establish an instalment facility plan intended for all debts deriving from certain previous facility plans, which expired on June 30, 2020, until September 30, 2020. Such regime grants up to 6 monthly, equal and consecutive instalments with an interest rate determined by the Argentine Central Bank’s Annual Nominal Rate.

 

5. Resolutions Nos. 4728/2020 and 4788/2020 establish that those exporters registered as MiPyMEs which fail to comply with their tax or social security obligations, may use the “Exporter’s Return” warranty until September 30, 2020.

 

6. Resolutions Nos. 4730/2020, 4741/2020, 4771/2020 and 4806/2020 suspend fiscal execution proceedings until September 30, 2020. However, such suspension does not prevent the AFIP from performing certain acts to avoid the expiration of applicable statutes of limitation.

 

7. Resolution No. 4733/2020 extends the deadline for the filing of transfer pricing studies and returns for the fiscal periods that closed between December 31, 2018 and April 30, 2020 inclusive, until between July and October 2020, depending on the date of closure.

 

8. Resolutions Nos. 4685/2020, 4749/2020, 4776/2020 and 4801/2020 establish that the use of the web service “Presentaciones Digitales” (Digital Presentations) with Tax ID, will be mandatory in order to electronically carry out many presentations and/or communications with the AFIP until September 30, 2020.

 

9. Resolution No. 4758/2020, regulated by Resolutions Nos. 4768/2020 and 4802/2020, establishes an instalment facility plan for individuals and undivided estates in relation to their income tax and personal assets tax obligations corresponding to tax period 2019 until September 30, 2020. Said facility plan consists in an advance payment for at least 25% of the total debt, three monthly payments, with the applicable interest rate at the moment of the adherence, without taking into account the taxpayers’ Risk Profile (the “SIPER”, after its acronym in Spanish).

 

10. Resolution 4759/2020 extended the term for the filing of transfer pricing studies and reports, corresponding to tax periods ended between December 31, 2018 and April 30, 2020, inclusive, until between august and October 2020, depending on both the date of closure of the relevant tax period and each taxpayer’s Tax ID final number. Resolution No. 4769/2020 extends the deadline for the filing of the Foreign Trusts Informative Regime (Resolution No. 3312/2020) until between October 28 and 30, 2020, according to each taxpayer’s Tax ID final number.

 

11. Resolution No. 4810/2020 establishes that entities whose legal representatives cannot access the AFIP’s agencies due to the quarantine, may generate their Tax ID (CUIT) via the AFIP’s “Presentaciones Digitales” web service.

 

 

(v)       Local tax and proceeding measures

 

The Tax Authority of the Province of Buenos Aires (the “ARBA”, after its Spanish acronym) took the following measures:

 

1. Resolution Nos. 12/2020, 26/2020, 30/2020 and 41/2020 extended the term in which ARBA will not levy injunctions, seizures or foreclosures until September 30, 2020.

 

2. Resolutions Nos. 17/2020, 27/2020 and 40/2020 postponed the deadline for the second annual instalment of the real estate tax, for both vacant and edified lands, and the third annual instalment of the vehicle tax until September 30, 2020, inclusive.

 

3. Resolutions Nos. 29/2020 and 42/2020 extended the deadline to enter into instalment facility plans for debts due by December 31, 2020, derived from (i) turnover tax, (ii) stamp tax,(iii)  real estate tax and (iv) vehicle tax, except for sports vessels and other recreational watercraft, 2019, until September 30, 2020.Resolution No. 53/2020 established an instalment facility plan for debts derived from turnover and stamp tax withholding and collection regimes, from October 1 until December 31, 2020.

 

Furthermore, the Tax Authority of the City of Buenos Aires (the “AGIP”, after its Spanish acronym) took the following measures:

Resolution No. 216/2020 postponed the entry into force of the turnover tax liquidation and payment regime regarding digital services rendered abroad, which have economic effects in the City of Buenos Aires, until January 1, 2021.

 

1. Law No. 6.315, regulated by Resolution 220/2020, exempts commercial premises which do not carry out any activities considered as “essential” by Decree No. 297/2020 (which established the Preventive and Mandatory Social Distancing) from Real Estate Tax and other several fees corresponding to June and July 2020.