Suspension of tax execution proceedings is extended

August 27, 2021

Through General Resolution No. 5052/2021, the Federal Administration of Public Revenues extended the term of suspension procedures for certain tax execution proceedings and precautionary measures.

1. Extension of deadlines

The regulation states that the suspension of the initiation of tax execution proceedings and the lock of precautionary measures, established by Section 1 of General Resolution No. 4,936 and its complements, will be extended until November 30, 2021.

On the other hand, until the same period (30/11/2021), the suspension of the lock of seizures on funds and/or securities of any nature deposited in financial institutions or accounts receivable shall also be extended, as well as the judicial intervention of cash with the scope provided in Article 2 of General Resolution No. 4,936 and its complementary provisions.

2. Exemption from the rule

The suspensions provided for in the previous section shall not apply regarding the amounts claimed under the solidarity and extraordinary contribution provided for by Law No. 27.605, as well as the personal property tax established by Title VI of Law No. 23.966, text as amended in 1997 and its amendments.

Source: Boletín Oficial 26/08/21