Argentina published Law No. 27562 in the Official Gazette on 26 August 2020, which amends the tax regularization scheme that was introduced for SMEs by Law 27541, including an expansion of the scheme overall to alleviate the effects of the COVID-19 pandemic. Some of the key points/changes include the following:
- The availability of the scheme is expanded to generally cover all types of taxpayers (not only SMEs), including cooperatives, non-profit entities, and individuals, as well as compani…