Argentina has published General Resolution 4953/2021 of 26 March 2021, which extends the suspension of the initiation of prosecution proceedings for the collection of taxes to 31 May 2021 for certain SMEs and undertakings whose main activities have been severely impacted by the COVID-19 pandemic. The General resolution also suspends enforced collection measures such as the seizure of bank accounts or receivables until 31 May 2021 for other taxpayers as well.
The suspension of proceedings an…