Argentina Extends Deadlines for Tax Regularization and Payment Facilities and Further Suspends Prosecution Proceedings for Tax Collection

Argentina has published General Resolution 4802/2020 of 27 August 2020, which extends certain regularization and payment facilities due to the COVID-19 pandemic. This includes the extension of General Resolution No. 4268/2018, which introduced a payment facility for SMEs providing taxpayers preferential installment terms and interest rates for pending tax and social security obligations. The payment facility was scheduled to expire earlier in the year but has been extended multiple times due…