Argentina has published General Resolution 5052/2021 of 24 August 2021, which extends the suspension of the initiation of prosecution proceedings for the collection of taxes to 30 November 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 30 November 2021 for other taxpayers as well. However, these suspensions do not apply in relation to the one-off wealth tax introduced by the Law for the Solidarity and Extraordinary Contribution to Help Mitigate the Effects of the (COVID-19) Pandemic or the personal assets tax.

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 August 2021.