Argentina has extended the suspension of the initiation of prosecution proceedings for the collection of taxes to 31 December 2021 for certain SMEs and undertakings whose main activities have been severely impacted by the COVID-19 pandemic. Further, the suspension of enforced collection measures such as the seizure of bank accounts or receivables has been extended until 31 December 2021 for other taxpayers as well. The suspension of proceedings and collection measures was originally provided …