Argentina has published General Resolution 4959/2021 of 7 April 2021, which provides an extension for the payment of individual income tax and personal property tax under the regularization payment facility provided by General Resolution AFIP No. 4057/2017. This includes that taxpayers have until 30 September 2021 for the regularization of income tax and personal property tax, with payment allowed in up to three installments with a 25% down payment. Further, it is provided that better payment terms will be provided for taxpayers regardless of their category under the Risk Profile System (SIPER), as long as they fall within categories A, B, C, or D.