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In brief

On 23 June 2020, the City of Buenos Aires Tax Authority (‘AGIP’) published in the Official Gazette of the City of Buenos Aires Resolution No. 202/2020, by which the procedural legal terms between 23 June and 29 June 2020, were suspended.


This suspension will not be applicable to the terms related to the configuration of the criminal tax offenses established in the Law No. 27.430 nor to the terms regarding the tax procedures related to insolvent or bankrupt taxpayers, in the terms of Law No. 24522 and its amendments.

This suspension does not imply an amendment or an extension of the deadline for tax filings.

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Juan Pablo Menna is a partner in the Tax Practice Group in Baker McKenzie, Buenos Aires. He is a member of the Buenos Aires Bar Association and the Argentine Association of Fiscal Studies, and was a professor in Austral University.