Argentina has published General Resolution 4807 of 31 August 2020, providing an additional suspension to 20 September 2020 of the terms for inspections, assessments, appeals, reimbursements, and other procedures in connection with tax, social security, and customs duties. The suspension is due to a further suspension of tax authority activities to 20 September 2020 in response to the COVID-19 pandemic.
The suspension provided by General Resolution 4807 does not affect deadlines for filing and paying taxes. Further, unlike previous extensions of the suspension, General Resolution 4807 also includes that the suspension does not apply in respect of procedures related to the transfer pricing regime provided for by General Resolution 4717/2020 and its predecessor General Resolution 1122/2001. General Resolution 4717/2020 introduced new rules including new documentation requirements.