On 26 October 2022, Argentina's Chamber of Deputies (lower house of Congress) approved the draft budget bill for 2023. As previously reported, one of the main measures of the bill provides a new tax amnesty regime for the disclosure of unreported cash held domestically or abroad, which expands the scope of eligible uses for disclosed funds to not only include investments in new real estate, but also investment in existing real estate, as well as the import of goods and services by SMEs for pr…