Search for:
Category

Argentina

Category

The federal tax authority (FTA) extended to 16 April 2021 the deadline for the presentation of the affidavit and the payment of the “solidarity and extraordinary contribution to help mitigate the effects of the pandemic” (“Contribution”) created by Law No. 27,605 (“Law”).

The federal tax authority (FTA) extended the suspension regarding the filings of tax foreclosure procedures until 31 May 2021 for micro and small companies and the taxpayers that develop economic activities that were critically affected.

In addition, for the rest of the taxpayers, the seizures on financial entities or on accounts receivable and the judicial intervention of cash were suspended until 31 May 2021.

On 8 March 2021, through Resolutions Nos. 50 and 51 (“Resolutions”) from the Nation’s Mining Secretary, more than 100 exploration companies and 33 mining services companies  –  indicated in Annex I of each of the Resolutions  –  have been preventively discharged from the Mining Investments Registry of Law No. 24,196. The preventive discharged was for one year. The  companies that have been preventively discharged will be able to request reinstatement to the Mining Investment Registry in accordance with Section 4 of Resolution No. 118/2020, only if is not definitive.

The Federal Tax Authority (FTA) modified some regulations of the Regime for the Promotion of the Knowledge Economy (“Regime”). These regulations relate to, among others, the procedure of registration in the registry of beneficiaries of the Regime; the procedure for the use, consultation and imputation of the tax credit bonds; the information that the beneficiaries must provide on social security matters; and the annual revalidation of benefits.

The Access to Public Information Agency has issued a communication establishing the criteria to be followed for the processing of personal data of individuals who have been vaccinated. Additionally, the agency highlighted the approach communicated by the United Nations Office on Drugs and Crime (UNODC), which states that governments must guarantee transparency when establishing the criteria used to determine priority recipients of the vaccine and also ensure that it is widely communicated to the population.

In brief Federal Tax Authority (FTA) General Resolution No. 4930/2021 (“Resolution”) was published in the Official Gazette on 8 February 2021, regulating the procedure to assess and pay the Solidarity and Extraordinary Contribution to Help Mitigate the Effects of the Pandemic created by Law No. 27,605 (“Contribution”), as well as…