On 17 May 2023, Argentine tax authority (AFIP) has published General Resolution No. 5361/2023 which introduce a new payment facility for outstanding tax, social security, and customs obligations due until 30 April 2023, containing related interest and penalties.

Eligible Micro, Small and Medium Enterprises (categories 1 and 2) must have a valid “MiPyME Certificate” at the time of joining the plan. Depending on the type of debt to be canceled, the payment facility offers a maximum of 84 installments for micro and small businesses, 48 for Category 1 medium-sized businesses, and 36 for other taxpayers. The installments are paid in equal monthly amounts calculated using the formula provided on the AFIP “My Facilities“. Installments must be monthly, equal, and consecutive, and the minimum for each will be ARS 2,000. Taxpayers can apply for adhering to the regime until 29 September 2023.