Suspension of deadlines in tax matters

In accordance with the state of emergency declared by the President, the Tax and Customs Authorities have suspended the following deadlines and terms:

1. Regulation NAC-DGERCGC20-00000074 issued by the Internal Revenue Service established that the terms and deadlines in all administrative processes and the statute of limitations for collecting debts are suspended from December 24, 2020 up to and including January 1, 2021. Later the term of suspension was extended up to and including January 17, 2021, by regulation NAC-DGERCGC20-00000081.

2. Regulation SENAE-SENAE-2020-0062-RE issued by the Customs Authority established that terms and deadlines in all administrative processes and the statute of limitations for collecting debts are suspended from December 22, 2020 up to and including January 20, 2021.