The fiscal fairs are taken during certain periods of the year -according to the judicial fairs that are established for the Judicial Power of the Nation- and during their validity the terms foreseen in the different procedures in force before the AFIP, linked to the application, are not computed. , perception and control of the taxes in charge.
“The nature of the single tax agency that this Federal Administration has and the need to reconcile the measure in dealing with an adequate administration of the procedures and systems in force, make it necessary to have a uniform period of suspension of deadlines, applicable in all dependencies of the country. “, stated the General Resolution.
Scope of the AFIP tax fair
In this framework, the tax expert Sebastián Domínguez clarified that the fiscal fair has no effect regarding the expiration dates for the presentation of the determinative or informative affidavits, nor for the payment of taxes.
He also pointed out that during the fair it is expected that the Treasury will continue to exercise its control powers, and may even make notifications to taxpayers, responsible parties or third parties.
Thus, if the AFIP makes a notification during the fair, it will be considered practiced on the first of August, although the deadlines should be counted from the next business day, the 2nd of the next month, explained Domínguez.
At the same time, he pointed out that the taxpayer or person in charge has the power to answer the requirements, citations, or other official decisions during the fair period.
However, regarding face-to-face procedures, it is not advisable to go to the agency’s offices “because it is precisely trying to avoid physical contact between citizens,” said the specialist.
And he added that the decision that was made official this Monday does not modify the prescription terms of the actions and powers of the Treasury to claim taxes.
Regarding the closures, the tax expert stated that if this decision is firm, it could be made between July 18 and 29.
He also said that the AFIP can authorize days and hours to carry out certain acts or procedures despite the fair, through a well-founded resolution, in cases where the delay affects the interests of the Treasury.
At the same time, the collecting entity is empowered to provide that the carrying out of procedures that cannot be extended for the taxpayer, person in charge or user of the customs service, be carried out before certain dependencies, regardless of the jurisdiction to which they belong.
Source: Ambito
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