Extraordinary Term of Suspension for Tax and Customs Proceedings

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Extraordinary Term of Suspension for Tax and Customs Proceedings

Among the several measures taken in the current health emergency, both the Argentine Tax Court and the Argentine Tax Authority determined there would be an extraordinary suspension term for tax and customs proceedings as long as the quarantine measures related to Covid-19 are in place.

August 10, 2020
Extraordinary Term of Suspension for Tax and Customs Proceedings

After the Argentine Supreme Court determined the suspension of judicial terms, other public entities that carry out administrative proceedings followed the same criterion. Among those, the Argentine Tax Court and the Argentine Tax Authority (the “AFIP,” after its acronym in Spanish) extraordinarily suspended terms.

The Argentine Tax Court published Resolution No. 13/2020 in the Official Gazette on March 18, 2020. The Resolution (https://www.boletinoficial.gob.ar/detalleAviso/primera/226946/20200318) determines an extraordinary term suspension since March 17 until March 31, 2020. During this period, all proceedings started against Customs or the Tax Authority will be suspended, though all procedural acts that could take place in this period will still be valid.

After that, the Argentine Tax Court published Resolution No. 17/2020 (http://servicios.infoleg.gob.ar/infolegInternet/anexos/335000-339999/336004/norma.htm) to extend the suspension term until April 12, 2020. This term was to be extended automatically with the term set in Decree No. 297/2020. On July 29, 2020, the Argentine Tax Court published Resolution No. 30/2020, which lifted the suspension term for all electronically-filed dockets starting on August 10, 2020. Older dockets processed in paper format still have their terms suspended.

The AFIP published Resolution No. 4682/2020 in the Official Gazette on March 18, 2020 (http://servicios.infoleg.gob.ar/infolegInternet/anexos/335000-339999/335646/norma.htm). It determines an extraordinary suspension term from March 18 until March 31, 2020, for all proceedings carried out in such entity. Since then, there have been several suspension terms extended by Resolutions as follows:

 

 

This suspension affects both the Tax Authority (“Dirección General Impositiva”) and the customs authority (“Dirección General de Aduanas”) that report to the Argentine Tax Authority.

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

This insight is a brief comment on legal news in Argentina; it does not purport to be an exhaustive analysis or to provide legal advice.