In response to corona virus pandemic, on 9 November 2020, the Federal Administration of Public Revenue (AFIP) published General Resolution 4856 of 9 November 2020, providing an additional suspension up to 29 November 2020 regarding inspections, assessments, appeals, reimbursements, and other procedures in connection with tax, social security, and customs duties.

Previously, on 26 October 2020, the tax authority published General Resolution 4840 of 26 October 2020, providing an additional suspension up to 8 November 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.