From the country’s tax, a group of taxpayers can access a key procedure.
The Customs Collection and Control Agency (ARCA) It is responsible for the application, perception and control of national taxes, social security resources and the control of foreign trade activities, with the aim of administering and regulating the tax system.
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In that sense, the agency conducted by Juan Alberto Pazo implemented the country tax eliminationdecision that gave rise to a key procedure for those taxpayers to whom a balance was charged even though it was no longer working. In this way, a return procedure was defined, which will include Compensation with the Tax on Credits and Debit in Banking Accounts.


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Article 1. Of the General Resolution 5638/2025 published in the Official Gazette indicates: “The agents of perception and liquidation of the Tax for an inclusive and solidarity Argentina (country) They have entered excess perceptions Regarding the tax obligation that corresponds to the aforementioned tax, they may opt for the Exceptional procedure to return balances in favor“
ARCA: How to request money back after the deletion of the country tax
As indicated by the regulations, those taxpayers who are interested in receiving the return of balances in favor may present before ARK he F.744 formcorresponding to the periods of December 2024 and of January to March 2025.
It will be available through the Withholding control system (sicore)which will simplify the Declaration of balances in favor.
ARCA: How long should the credits be used in favor
Along the same lines, we must bear in mind that credits in favor They must be used before May 30, 2025and the following parameters must be respected:
- Until January 31, 2025inclusive: you will not be able to exceed the 33.33% of the balance in favor declared Until that date.
- Until February 28, 2025inclusive: you will not be able to exceed the amount that arises from subtracting to 66.66% of the balance in favor declared To date, the amount used in the period of the preceding point.
- From March 1, 2025 to May 30both dates inclusive: the 100% of the balance in favor.
As for unused balances immediately -which can be applied exclusively to settle Related tax obligationslike him Credit and Debit Tax– These are the parameters to follow:
- From the Date of presentation of the Affidavit of December 2024 that exteriorize the balance in favor until the January 31, 2025: he interest will be calculated on the 66.67% of the balance in total externalized In the Affidavit.
- From the February 1, 2025 or from the presentation of the December 2024 statement that exteriorize the balance in favor, if this is after the aforementioned date, and even the February 28, 2025: he interest will be calculated on the 33.34% of the balance in total externalized In the Affidavit.
Source: Ambito