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Unlocking Relief: Special Deadline Extension for Tax Filings in Buenos Aires

In response to recent disruptions in essential services caused by severe weather conditions in the Metropolitan Area of Buenos Aires (AMBA) and various regions within the Province of Buenos Aires, the Federal Public Revenue Administration (AFIP) has issued General Resolution 5467/2023. This resolution aims to ease the burden on taxpayers who were unable to meet the deadlines for filing declarations and making payments due to the unexpected interruptions in services like electricity, telephony, and internet.

Recognizing the difficulties faced by taxpayers, AFIP has considered and responded to requests from representative entities, particularly those in the field of economic sciences. As a result, the deadline for fulfilling tax obligations has been extended. Declarations and payments that were originally due between December 18 and December 21, 2023, will now be considered timely if completed by December 22, 2023.

The legal framework for this resolution is based on the powers conferred by Article 7 of Decree No. 618 dated July 10, 1997, along with its amendments and complementary provisions. AFIP has taken decisive measures to ensure that taxpayers domiciled in the City of Buenos Aires and the Province of Buenos Aires have the necessary time and flexibility to fulfill their tax obligations during this challenging period.


Through Resolution 5467/2023, AFIP aims to alleviate the challenges faced by taxpayers in the specified regions. By providing a crucial extension to meet their tax obligations, AFIP acknowledges the difficulties caused by the disruptions in essential services and offers relief during this challenging period.


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