In response to corona virus pandemic, on 13 October 2020, the Federal Administration of Public Revenue (AFIP) published General Resolution 4835 of 13 October 2020, providing an additional suspension up to 25 October 2020 regarding inspections, assessments, appeals, reimbursements, and other procedures in connection with tax, social security, and customs duties.

Previously, on 21 September 2020, the AFIP  published General Resolution 4818 of 21 September 2020, providing an additional suspension up to 11 October 2020 regarding inspections, assessments, appeals, reimbursements, and other procedures in connection with tax, social security, and customs duties.

This suspension does not affect deadlines for filing and paying tax. The suspension also does not use in respect of procedures related to the transfer pricing regime.