On 1 February 2024, Argentina released General Resolution 5482/2024, which outlines the suspension of collection lawsuits and enforced collection measures for specific groups of taxpayers. These include:
- micro, small, and medium enterprises (categories 1 and 2);
- individuals and undivided estates registered in the “registration system” as small taxpayers;
- non-profit entities registered with the federal administration;
- taxpayers working in the healthcare sectors such as hospitals, rehabilitation centers, diagnostic services, etc.
The Resolution went into effect on 1 February 2024 and will remain in effect until 31 July 2024.
