Boca Juniors claimed the Primera Division title on the final day of the campaign in March, but the COVID-19 crisis has disrupted competitions across Argentina.
With Argentine football on hiatus since last month, Tapia declared the season over on Monday, with no relegation for two campaigns due to the disruptions.
"We are ending the tournaments," Tapia told TNT Sports, with the AFA to officially ratify the decision on Tuesday. "The idea is to restart play but when authorities allow it and with maximum security."
Relegation is calculated by points per game taken over a three-year period. Promotion, however, will continue but Tapia did not clarify from which divisions.
Diego Maradona's Gimnasia y Esgrima La Plata were among the bottom three clubs in the relegation standings, though they are set to remain in the top division.
Meanwhile, the 24-team Copa Superliga tournament – scheduled to finish next month – has been scrapped.
"We are respectful of the measures that the government takes and we must comply with them," Tapia added. "When football stopped playing, it was not by decision of the Argentine soccer leaders, but by a decision of the Minister of Health.
"Human beings come first. If we take a hasty decision and a contagion occurs, we would go back to March 10 or 11 and it would be a piece of paper. We all want football to return, but we will have to wait. Life first."
There have been more than 190 deaths in Argentina and over 3,890 confirmed cases of coronavirus.
Globally, there have been at least 211,200 casualties, while COVID-19 cases have exceeded three million.
Di Maria, 34, joined Rosario as a four-year-old, spending the next 15 years with the club before a starring performance in the Under-20 World Cup saw Benfica come knocking.
His move to Benfica was the beginning of a remarkable European career, where he proceeded to play for Real Madrid, Manchester United and Paris Saint-Germain before landing in Italy with Juventus.
Despite all his success in Europe, Di Maria spoke about his desire to return to his roots in an interview with former player Ezequiel Lavezzi, who represented Argentina on the international stage 51 times between 2007 and 2016.
"I'd like to go back to Rosario," he said. "I know it's difficult... but it's as I always say – the dream of all those in Argentina is to come and play in Europe, mine is to return one day to wear the Rosario Central shirt.
"It's reality, I've always said it. If I get the chance, I'd love to."
Rosario currently sit 19th in the 28-team top division in Argentina, and with little spending power, it would require a massive pay cut to become a reality.
Gimnasia y Esgrima La Plata head coach Maradona, 60, underwent a "routine" operation for a subdural haematoma on Tuesday, a day after being admitted to hospital due to concerns over anemia and dehydration.
Luqu previously revealed the emergency procedure was successful and he provided a further update on Maradona's condition on Friday.
"Diego is having a good post-operative period, the neurological evolution is very good," Luque told reporters outside Olivos Clinic in Buenos Aires province.
"We gave him intravenous sedation drugs and he responded very well. Now it was decided to lower that sedation and we noticed a very good neurological response.
"The next step is to see if Diego remains stable with these drugs in oral form. He is awake but continues with that initial intravenous sedation that takes a little time for the body to eliminate."
"The idea is that he stays until this process is finished," he added. "It varies with the patient, each patient is particular in that sense.
"One estimates that until Monday for sure, seeing the evolution of it. We do not wear a specific day."
Maradona's former personal doctor Alfredo Cahe also addressed the health of the 1986 World Cup winner.
In an interview with TyC Sports, Cahe said Maradona had been sedated by doctors to help him cope with withdrawal symptoms from alcohol dependency.
"Diego is unmanageable," Cahe said. "He's like when I took him to Cuba. He has to stay away from alcohol.
"It is difficult because he changed drugs for alcohol, and he deteriorates more and more. We have to take the bull by the horns and stand firm.
"Diego needs permanent assistance and he has to be convinced to pursue treatment. Diego is not aware of what happened to him and must cleanse his body immediately. Alcohol is also a very strong drug.
"His future is unknown. I can only say that he has to be close to his daughters. Diego stopped taking [drugs] years ago. His addition is alcohol and anxiolytics. Today, he has to understand that Luque saved his life. He can't just leave the clinic like that."
"All this is always a joint decision with the therapy people, who are the ones who really carry this treatment; the one that I did with my team of neurosurgeons was the evacuation of the subdural hematoma and that is very good," Luque said following Cahe's comments.
"Dr. Cahe was not consulted about anything. He came, he is a historical doctor, and among colleagues you have to be cordial. He called me."
"The abstinence is mainly due to consumption that he had throughout his life, we do not define it punctually with a certain substance or drink, we see a reaction of sweating, anger in a moment, and we classify it as that," Luque continued.
"It is a syndrome, a set of signs and symptoms, we treated it, we did not let it go. Diego did not agree very much and we insisted, now we see him very well."
Mascherano, 36, revealed his decision on Sunday, calling it quits after 17 years as a professional.
A 147-time Argentina international – the most in the country's history – Mascherano returned to his homeland by signing with Estudiantes de La Plata in January.
After 11 appearances in all competitions for the Argentine side, including Sunday's 1-0 loss to Argentinos Juniors, Mascherano said it was time to hang up his boots.
"I want to announce that today I am retiring from football professionally," he said.
"I want to thank this club that gave me the opportunity to finish my career in Argentina."
Mascherano added: "I have lived my profession 100 per cent, I gave the maximum I could.
"Today, I find that for some time it's hard for me and I don't want to disrespect Estudiantes, who trusted me to return to Argentina, or my colleagues, or this profession."
After beginning his career with River Plate, Mascherano played for Corinthians and West Ham before joining Liverpool in 2007.
A fearless defensive midfielder who turned into a centre-back, Mascherano enjoyed most of his success at Camp Nou, winning five LaLiga titles and the Champions League twice among numerous other trophies after joining Barca in 2010.
He helped Argentina reach the 2014 World Cup final, which they lost to Germany in extra time, while finishing with four Copa America runner-up medals and two Olympic golds.
After two years with Hebei China Fortune, Mascherano headed back to Argentina with Estudiantes, where he finished his career.
According to Diego Sinagra, Maradona's return to Naples would mean the club could sell out their San Paolo stadium 10 times over for every home game.
The prospect of fans in stadiums as well as Maradona holding down a job in Serie A seem remote for now; at present, he is coaching at the highest level in Argentina with Gimnasia y Esgrima La Plata.
But Sinagra says having Maradona back at Napoli, the club he led to two Serie A titles and the UEFA Cup during an illustrious spell as a player from 1984 to 1991, would be a scenario he would welcome.
Asked if he could foresee Maradona coaching in Spain, Sinagra told Marca: "No, I imagine him in Naples. What a thing that would be! He would fill 10 San Paolos.
"I still have the dream of seeing my old man on the Napoli bench, but it would still be wonderful to see him somewhere else in Europe."
Sinagra, Maradona's Italian son from an extra-marital affair in the mid-1980s, was estranged from his father until he was into his 20s.
Now 34, Sinagra says many of Maradona's off-field problems can be linked to his eagerness to please.
"All the problems my old man had in his life were caused by being too good," Sinagra said.
"Sometimes, like all good people, it is difficult for him to be tough and perhaps also he doesn't know how to say no sometimes. We, the people who really love him, love him for the good things and the bad things."
Sinagra, who played lower-league football and beach football after a spell in the Napoli academy, said it had been difficult at times to be the son of Maradona.
But since being accepted by his father, he says their relationship has been positive.
"Obviously, the past cannot be erased. But we choose, by mutual agreement, not to think anymore about the things that happened and to focus on the future," he said.
"I think my dad loves me like a son. He has a great love for all his children and, of course, for me too."
Gimnasia y Esgrima La Plata head coach Maradona, 60, underwent a "routine" operation for a subdural haematoma on Tuesday.
The former Napoli, Barcelona and Argentina star was operated on by Dr Leopoldo Luque, who said the procedure went "very well" and that his reaction to the surgery "is promising".
His lawyer, Matias Morla, praised Luque's actions - as well as those of fellow professional Carlos Diaz - as they perhaps saved Maradona's life as he was only tested after concerns for his mental well-being.
"The last medical checks were excellent," Morla said after visiting Maradona in hospital, according to Ole.
"Diego was very anxious [before the surgery] about what was going to happen and very satisfied with the work of Dr Luque, which was an impeccable operation.
"I want to highlight something very important: the same test that was carried out on Diego yesterday, which detected this bleeding, was also carried out in September, which shows the tireless work of Dr. Luque on Diego.
"If it had not been detected by him, Maradona's fate would have been different. I want to make it very clear, mainly because of the criticism. Luque tested him in September.
"Diego had presented a picture of depression. That's why I'm with Carlos Diaz, who was the one who treated Diego before and who noticed a mental issue.
"In principle, [Diaz] linked it to the issue of his birthday, to a depression caused by the pandemic and the different circumstances around it. Later, upon seeing that this picture had developed, at the request of Luque and Diaz, he was hospitalised and that's where the test was made that resulted in the operation.
"I don't know the causes of the haematoma and I'm not a doctor. What I do know is he had strange behaviour, he was very depressed, he made comments referring to relatives who died, that he missed them. He always, on every birthday, suffers from a kind of nostalgia.
"He really misses his mother – this is always the same on the subject of birthdays – but this year it increased, so I'm here with the psychologist who intervened."
