Although the Country tax It ended in December 2024, it is still generating problems with importers. In this case, it is about Companies that had to anticipate tax, but that could not access the single and free market (Mulc) and, therefore, they had to pay their suppliers abroad through alternative mechanisms, such as dollar Counted with liquidation (CCL).
These are companies that They could not pay their debts for a decision of the State itselfwhich prevented them from accessing dollars. Now the Customs Collection and Control Agency (ARK) announced a tax return mechanism.
Actually, the collection agency will give them a fiscal loan to impute it to the payment of tariffs or the statistical rate, which are the taxes that are paid at the time of bringing merchandise abroad.
The tributarist Sebastián Domínguez, CEO of SDC Tax Advisors, He explained what are the keys to the new mechanism, which he described as limited:
Who does it reach?
The return regime reaches importers who made payments on account of the PAIS
How are payments on account not computed?
ARCA will not return in cash the payments not partially computed or computed, but will generate a fiscal loan.
He Fiscal credit can only be applied to cancel import rights. It will not be transferable to third parties.
New mandatory and limited time registration
The “Import Offices Registry with non -computed account payments for an inclusive and solidarity Argentina – PAIS” is created, which is accessed by fiscal code.
Importers must register by submitting an affidavit of return of payments on account of the PAIS tax for import import (DJIP) between July 8 and August 22, 2025.
In what period will the tax credit be generated?
The tax credit will be generated in monthly and automatic installments through the Malvina computer system (SIM), according to the following scheme:
The first share will be available on September 8, 2025 and the remaining ones within the first 5 business days of each month.
Are the importer recognized interests?
The quotas are monthly, equal and consecutive and will include 0.50% monthly interest calculated from the day of submission of the Affidavit DJP to the date of generation of the tax credit.
How do you take knowledge of the result of the procedure and the registration of the tax credit?
The procedure result will be notified to the importer, through the computer system of communications and electronic notifications (sicnea). The fiscal credit can be visualized in the Malvina sub -account, “web” “MOA – reengineering” service.
The renunciation of other claims
The regime is optional, but to access, the importer must expressly renounce any other process of return or judicial action already initiated or future, for the same concepts.
Limited scheme
Domínguez said that “although the regime is positive when trying to resolve the balances in favor of PAgos on account not used from the country tax, is limited. ”
“Many importers fThey forced to enter payments on account that they could not use because the State itself prevented them from accessing the official market of changes. They had to resort to more expensive mechanisms, ”he explained.
The taxpayer indicated that “The regime should contemplate cash return and recognize real interests. “” Currently, it only allows you to use import and quota rights, “he explained.
The specialist also argued that “The interest rate of 0.5% monthly is lower than expected inflation, which generates a loss of credit value the higher the amount and longer the term ”.
Source: Ambito
