On 26 August 2020, the Federal Administration of Public Revenue (AFIP) Officially published Law 27562, which amends the tax regularization scheme and made this available for all taxpayers amid COVID-19 pandemic. The scheme was previously introduced for small and medium enterprises (SMEs) by Law 27541. The tax regularize scheme includes:

• The scheme covers all types of taxpayers, such as cooperatives, non-profit entities, and individuals, as well as companies undergoing bankrupt procedures, provided that there is an expectation of business continuation. But, criminal taxpayers must be excluded.
• By this scheme, the deadline to complete federal taxes, social security contributions, and customs duties is extended from 30 November 2019 to 31 July 2020.
• The application deadline for the scheme is extended to 31 October 2020, along with the first installment due by 16 November 2020.
• Payments may be made in up to 60, 96, or 120 monthly installments, depending on the tax type and the type of taxpayer.
• Other taxpayers, excluding the SMEs, taxpayers seek to take benefit of the scheme are subject to certain limitations for a period of 24 months from 26 August 2020, conditioning that (i) they may not distribute dividends or profits to shareholders; (ii) they may not make certain payments to related parties, including payments for technical assistance, engineering, or consulting services, royalty payments, or interest payments; and (iii) they may not transfer financial assets abroad or acquire foreign financial assets.
• This Law also suspends the statute of limitations for one year for all taxes collected by the tax authorities.