Argentina has published General Resolution 5106/2021 of 25 November 2021, further extending General Resolution No. 4268/2018, which introduced a payment facility for SMEs providing taxpayers preferential installment terms and interest rates for pending tax and social security obligations. The payment facility was scheduled to expire in 2020 but has been extended multiple times due to COVID-19 and is now extended from 30 November 2021 to 31 January 2022.