Argentina Suspends Tax Collection Measures for Certain Taxpayers

Argentina has published General Resolution 5482/2024, which provides for the suspension of the initiation of collection lawsuits and the application of enforced collection measures for the following taxpayers:

• Micro, small, and medium enterprises (categories 1 and 2);
• Individuals and undivided estates considered to be small taxpayers;
• Registered non-profit entities; and
• Taxpayers in the healthcare sector whose main activity corresponds to activities listed in the annex to the General Resolu…