The Customs Collection and Control Agency ordered that foreign trade operators can claim the return of amounts paid on the account of the country tax that could not compute, totally or partially, in import operations carried out until November 2024.
The Customs Collection and Control Agency (ARCA) ordered that foreign trade operators can claim the return of paid amounts on account of the country tax that they could not compute, totally or partially, in import operations carried out until November 2024.
The measure was formalized through General Resolution 5765/2025, published this Friday in the Official Gazette, which restores the special return procedure implemented in 2023 by General Resolution 5720.
According to the standard, those who have made payments on account of the PAIS tax for imports with customs registration until December 12, 2023, but could not apply those amounts due to lack of access to the change market or for having signed Brepreal bonds with zero aliquot, may be made. The operations carried out between December 13, 2023 and November 24, 2024 will also be reached, in cases where the payment could not have been computed.
The agency also arranged the reopening of the “Import Offices Registry with non -computed account payments of the country tax”, in which importers must carry a sworn statement of return (DJIP). The procedure will be enabled between October 6 and November 19, 2025.
Arca said that the returns will be made in installments: the first will be available on December 15 of this year and the following will be accredited within the first five business days of each month.
In case of rejection of the application, those interested may make consultations through the Arca website until November 20, and the agency will have a period of 20 days to respond.
The resolution, signed by the executive director of Arca, Juan Pazothe day of its publication will enter into force and will govern as of October 6.
Source: Ambito
