Argentina has published General Resolution 5321/2023 of 20 January 2023, which establishes a new payment facility regime to promote voluntary compliance in relation to outstanding tax, customs, and social security debts. The new regime is permanent and replaces the regimes first established by General Resolution No. 4057/2017 for the regularization of income tax and personal property (assets) tax and General Resolution No. 4268/2018 for the regularization of taxes by SMEs.
The new regime pr…