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Extension to the term of Tax Code use

Extension to the term of Tax Code use


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Through Resolution No. 5055/2021, the Federal Administration of Public Revenues provided for the extension of the mandatory use of the service with a Tax Code called “Digital Filings” implemented by General Resolution No. 4,503.

1. Legislative background

Through General Resolution No. 4,685, the use of the computer service “Digital Filings” implemented by General Resolution No. 4,503 and its complementary for the performance of certain procedures and formalities before this Federal Administration was made mandatory on an exceptional basis, even up to August 31, 2021.

This regulation was issued considering the difficulty for taxpayers and responsible parties to go to the Federal Administration offices due to the preventive and mandatory isolation and social distancing measures ordered by the National Executive Power within the framework of the COVID-19 pandemic declared by the World Health Organization (WHO).

2. Prolongation of the health crisis

Unfortunately, since the epidemiological situation has not improved in recent months, it is considered reasonable to extend the measures provided for in the aforementioned rules until 30 November 2021. Likewise, the exemption provided by General Resolution No. 4.699, as amended and its complementary provisions regarding the obligation to register biometric data before the tax administration agencies will also be extended until the same date.

Source: Boletín Oficial 27/08/21

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