Argentina has published General Resolution 5388/2023, which amends the procedures for advance tax payments under General Resolution 5211/2022 of 24 June 2022. General Resolution 5388/2023 adds the provisions that for micro, small, and medium enterprises (categories 1 and 2), the 10 advance payments are each equal to 10% of the tax due in the previous year. The percentages for other taxpayers are unchanged, with the first advance payment equal to 25% of the tax due in the previous year and t…