2023-06-23 03:00:54
General Resolution 5375/2023
RESOG-2023-5375-E-AFIP-AFIP – Procedure. Computation of deadlines in tax, customs and social security resources. General Resolution No. 1,983, its amendments and supplements. Complementary standard.
City of Buenos Aires, 06/21/2023
SEEN the Electronic File No. EX-2023-01311638- -AFIP-SADMDILEGI#SDGASJ, and
CONSIDERING:
That General Resolution No. 1,983, its amendments and supplements, provided that during certain periods of the year -attending to the judicial fairs established for the National Judiciary-, the terms established in the different procedures in force before this Agency, linked to the application, collection and inspection of the taxes for which it is responsible.
That in accordance with the provisions of subparagraph b) of article 1 of the aforementioned general resolution, it is appropriate to set the period during which the computation of said periods will be suspended, taking into consideration the winter judicial fair.
That through Agreement No. 17 of June 12, 2023, the Supreme Court of Justice of the Nation set a judicial holiday for the federal and national courts of the Federal Capital from July 17 to 28, 2023, both dates inclusive.
That likewise, it delegated to the Federal Courts of Appeals the determination -for their respective jurisdictions- of a judicial holiday of TEN (10) business days, in accordance with the provisions of Agreement No. 30 of May 15, 1984 regarding the coincidence of said fair with school holidays.
That the nature of the single tax agency that this Federal Administration has and the need to make the measure compatible with an adequate administration of the current procedures and systems, make it necessary to have a uniform period of suspension of deadlines, applicable in all the dependencies of the country .
That in line with the foregoing, it is deemed appropriate to set the winter fiscal fair for the year 2023, between July 17 and 28, both dates inclusive.
That they have taken the intervention that is the responsibility of the Legislation Directorate, the General Sub-directorates of Legal Affairs, Collection and Taxpayer Services and the General Tax Directorate.
That this is issued in exercise of the powers conferred by articles 6 and 7 of Decree No. 618 of July 10, 1997, its amendments and supplements.
Thus,
THE FEDERAL ADMINISTRATOR OF THE FEDERAL ADMINISTRATION OF PUBLIC REVENUES
RESOLVES:
ARTICLE 1.- Set between July 17 and 28, 2023, both dates inclusive, the period referred to in subparagraph b) of Article 1 of General Resolution No. 1,983, its amendments and supplements.
ARTICLE 2.- This regulation will enter into force on the day of its publication in the Official Gazette.
ARTICLE 3.- Communicate, give to the National Directorate of the Official Registry for publication in the Official Gazette and archive.
Carlos Daniel Castagneto
e. 23/06/2023 N° 46972/23 v. 23/06/2023
1687519326
#OFFICIAL #GAZETTE #ARGENTINE #REPUBLIC #FEDERAL #PUBLIC #REVENUE #ADMINISTRATION
