The decision was included in the General Resolution 5223/2022. Photographer: Sarah Pabst / Bloomberg
Official Federal Administration of Public Revenue (AFIP). the winter tax fair which will run from 18 to 29 July, both included. The provision provides for the suspension of the calculation of the terms in force in official decisions, summaries, sanctions, landfills, notices and closures. The decision was included in the General Resolution 5223/2022.
Below are 10 tax fair keys detailed by the tax specialist Sebastián Domínguez, partner of DSC Tax Advisors.
- 1. How long does the General Resolution (AFIP) 4682 Fiscal Fair dispute last?
AFIP has set the Winter Tax Fair period between 18 and 29 July 2022, both included.
- Two. What is the purpose of the Tax Fair?
The Tax Fair has the scope of application of the provisions of the General Resolution (AFIP) 1.983.
- 3. Are the deadlines for submitting sworn declarations and for paying taxes extended?
No. The Tax Fair has no effect with regard to the deadlines for the presentation of decisive or informative sworn declarations, nor for the payment of taxes.
Dispatches and payments must continue to be made on the scheduled due dates.
- Four. So, what effect does the Tax Fair have?
The purpose of the Tax Fair is that, during it, the administrative working days do not have to be counted against the procedural deadlines.
For example, if a taxpayer receives today, 7/4, the obligation to provide certain information within a period of 10 working days and it was due to expire on Monday 7/18, the due date will be Monday 8/1.
- 5. Can AFIP continue to exercise its powers during the Tax Fair?
Yes. During the Tax Fair, the Treasury should continue to exercise its controlling powers.
You can also notify taxpayers, managers or third parties.
- 6. What happens if AFIP makes a notification during the Tax Fair?
Any communication by the Treasury on the occasion of the Tax Fair will be deemed to have been made on 1/8/2022, as required by the last paragraph of Article 100 of Law 11.683.
The terms must be counted starting from the next business day, that is 08/02/2022.
- 7. The taxpayer can respond to requirements, citations, etc. during the Tax Fair?
Yes. The taxpayer or the person in charge has the right to respond to obligations, summons, etc. during the period that governs the Tax Fair.
However, as far as face-to-face procedures are concerned, it is not advisable to go to the offices of the Treasury because one tries precisely to avoid physical contact between citizens.
- 8. Does the Tax Fair affect prescription?
The Fiscal Fair does not modify the statute of limitations for the deeds and the powers of the Treasury to claim taxes.
That is, it is not a reason for suspension or termination of the prescription.
- 9.¿Can the Treasury apply closures during the Tax Fair?
AFIP argued that those firm resolutions by which the closures are applied are outside the scope of the Tax Fair, leaving them only to make them effective.
In other words, if the final sanction is firm, it could be made effective by the Treasury within the term of the Tax Fair.
This is likely not to happen due to the health emergency generated by the coronavirus.
- 10. Can the Treasury order the Tax Fair authorization for certain procedures?
Yes. The AFIP can grant days and hours to carry out certain acts or procedures, with a motivated resolution. This corresponds to cases in which the delay affects the interests of the Treasury.
Likewise, the AFIP is competent to provide that the completion of procedures that cannot be extended for the taxpayer, manager or user of the customs service, is carried out before certain branches, regardless of the jurisdiction to which they belong.
That is to say that the tax fair can be enabled as specified above and the taxpayer, the person in charge or the users of the customs service cannot oppose it.
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Source: Clarin
