With this update, these agents may declare balances in favor not only of December 2024 and the first three months of 2025, but also of the month of April of this year.
The Government officially officialized changes in the exceptional regime of return of balances in favor of the Tax for an inclusive and solidarity Argentina (country). The regulations that were formalized through general resolution 5669/2025, introduces modifications to the periods of declaration that the agents of perception and liquidation must consider.
With this update, these agents may declare balances in favor not only of December 2024 and the first three months of 2025, but also of the month of April of this year.
According to the official text, “For reasons of tax administration, it is considered convenient”, While the perceptions applied to gains and personal goods will not undergo changes.
The measure arises after Cessation of the country tax on December 22, 2024, which generated the need to adjust the tax administration. According to sources from the Customs Collection and Control Agency (ARCA), formerly known as AFIP, the elimination of the tribute, which implied a 30% surcharge on purchases with a dollar card, affected the moment when the exchange operation was performed. This tax hit about 11 million users who made transactions in foreign currency.
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As a consequence, who bought in dollars before December 22, But whose card summaries later won, were exempt from the tribute, while the purchases with a debit card remained taxed if they were made until 24 hours a day when the tax expired. For agents who entered excess perceptions and could not apply the balances to future statements, ARCA implemented a compensation system that allowed to discount these amounts of obligations linked to the Tax on Credits and Debits in bank accounts and other operations. This compensation was established in General Resolution 5638/2025, which regulated the collection of December and subsequent periods until March 2025.
With the new resolution, the agency modified article 2 of the previous regulations, establishing that “the externalization of the balance in favor of the PAIS tax by submitting the Affidavit F.744 form corresponding to the months of December 2024 and January to April 2025generated through the ‘Retentions Control System (SICORE)’, will allow access to its simplified return ”.
Despite this modification, the procedure for the return remains in force, requiring the presentation of the form F.744 within the indicated periods and using the sicore. No changes were introduced to the progressive application scheme of the balances in favor.
Signed by the executive director Juan Alberto Pazo, the resolution immediately enters into force and extends the deadline for perception agents to manage the return of balances more easily. With this measure, the Government seeks to simplify administrative procedures and guarantee the recognition of the amounts in favor of a tax that was already repealed.
Source: Ambito
