Argentina has published General Resolution 5482/2024, which provides for the suspension of the initiation of collection lawsuits and the application of enforced collection measures for the following taxpayers:
- Micro, small, and medium enterprises (categories 1 and 2);
- Individuals and undivided estates considered to be small taxpayers;
- Registered non-profit entities; and
- Taxpayers in the healthcare sector whose main activity corresponds to activities listed in the annex to the General Resolu…