Extension of procedural deadlines, Covid19. Modification of DJVE procedure

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Suspension of the initiation of certain tax foreclosure proceedings and injunctions for injunctive relief

The initiation of tax foreclosure proceedings and the filing of precautionary measures is extended until November 30, 2021, inclusive, for individuals who are Micro or Small Businesses registered in the “Registry of MSMEs” and/or whose main activity is one of the critically affected economic activities.

Likewise, the seizure of funds and/or securities of any nature, deposited in financial entities or on accounts receivable, as well as the judicial intervention of cash, in the case of the remaining taxpayers and responsible parties, is suspended for the same period of time.

The aforementioned suspensions do not apply to the amounts claimed for the solidarity and extraordinary contribution, as well as for the personal property tax.

> For more information on General Resolution 5052/2021 click here.


Modification of the procedure for definitive export destinations for consumption associated with the Sworn Statements of Sales Abroad (DJVE).

Amendments to the mandatory registration of the sale of certain products of agricultural origin are established, by means of a system of sworn statements to be followed by both exporters and the different agencies of this Federal Administration involved in such operations.

The guidelines for the registration of definitive export destinations for consumption in the MALVINA Computerized System (SIM) are readjusted, as well as the procedure for the non-payment of settlements at the time of registration of the Affidavit of Sale Abroad (DJVE) and for the closing of such affidavits, respectively.

The functionalities inherent to the transactions of consultation and cancellation of the Sworn Statements of Sales Abroad (DJVE) by exporters and the customs service will be published in the microsite “Sworn Statement of Sales Abroad (DJVE)” of AFIP’s website(https://www.afip.gob.ar/genericos/micrositios/).

> For more information on General Resolution 5053/2021 click here.