what is the new term

The Federal Administration of Public Income (Afip) today extended the term of adherence to the2020 moratorium one time more for two weeks to “ensure that all taxpayers can carry out the different procedures and procedures that make possible their acceptance of the regime of debt regularization ”.

Decree 966/2020 signed by the president, Alberto Fernandez, and for all the ministers of the national Executive Power in the Official Gazette considers that the measure is consistent because due to the epidemiological situation « there are still restrictions that can delay the procedures and procedures that are owed to access the benefits of the regime ”.

This new extension of the moratorium will have as Deadline December 15 and seeks to « cushion the damage, sustain jobs and face the recovery process after the crisis to which the previous government led and which deepened the pandemic, » as reported Afip.



In August, Congress passed a law that broadens the scope of the moratorium established at the end of 2019 to include those taxpayers who had not originally been considered. The measure extended the universe reached but also contemplated the possibility of regularize debts generated during the Covid-19 pandemic by allowing the inclusion of tax, social security and customs obligations due until July 31.

In the publication of the Official Gazette, the Executive Branch justifies the issuance of the decree because “the dynamics of the pandemic and its impact on public health materially impossible to follow the ordinary procedure foreseen for the enactment of the laws”.

“The irruption of the Covid-19 pandemic added to the economic difficulties that dragged the economy and they altered the situation of the entire productive network”, Considered the AFIP in a statement after the Decree.

In it, it is ensured that the entity that drives Mercedes Marcó del Pont « will dictate the complementary regulations necessary to implement the provisions of the decree ”.

Decree 966/2020 by BAE Negocios on Scribd