The Argentine National Congress is considering a draft budget bill for 2023 submitted on 15 September 2022 that includes a new tax amnesty regime for the disclosure of unreported cash held domestically or abroad. The new regime is similar to the amnesty recently reintroduced by Law 27679, including the special tax rates of 5%, 10%, and 20%, depending on how soon the disclosed amount is deposited in a special account after the new amnesty regime enters into force. The main difference concerns …