background image

Argentina Further Extends Suspension of Prosecution Proceedings for Tax Collection and Enforced Collection Measures — Orbitax Tax News & Alerts

Argentina has published General Resolution 5000/2021 of 28 May 2021, which extends the suspension of the initiation of prosecution proceedings for the collection of taxes to 31 August 2021 for certain SMEs and undertakings whose main activities have been severely impacted by the COVID-19 pandemic. The General resolution also suspends enforced collection measures such as the seizure of bank accounts or receivables until 31 August 2021 for other taxpayers as well.

The suspension of proceedings and collection measures was originally provided in response to COVID-19 in 2020 and has been extended multiple times, with a prior extension to 31 May 2021.