On 28 January 2022, due to COVID-19 pandemic, the Federal Public Revenue Administration (AFIP) published General Resolution 5142/2022 of 28 January 2022 to extend time limit of previously introduced tax payment facilities for small and medium enterprises (SMEs) from 31 January 2022 to 31 March 2022. Under this Resolution, these type of SMEs provided preferential installment terms and interest rates for pending tax and social security obligations.