Argentina has published Decree 634/2020 of 29 July 2020 in the Official Gazette, which entered into force on 1 August 2020. The Decree provides for the amendment of the tax regularization scheme for SMEs introduced by Law 27541 with an extension of the deadline to apply for the scheme to 31 August 2020. The regularization scheme for SMEs includes relief from interest, fines, and penalties on taxes due up to 30 November 2019, including for federal taxes, social security contributions, and customs duties. The deadline to apply was originally 30 April 2020 but has been extended in response to COVID-19.
Argentina has also published General Resolution 4781/2020 of 29 July 2020, which amends the new payment facility introduced by General Resolution 4718/2020 of 15 May 2020 for tax installment obligations up to 30 April 2020. This includes an extension of the obligations covered to include obligations up to 30 June 2020, as well as an extension of the deadline to apply for the new payment facility from 31 July 2020 to 31 August 2020.
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