The AFIP published a new resolution that allows the PAIS tax perception agents to compensate for the balances in favor. The measure seeks to provide a solution to the impossibility of applying those surpluses after the end of the tax.
The Customs Collection and Control Agency (ARCA) He officialized a key modification to the exceptional regime for the return of balances in favor of the tax for an inclusive and solidarity Argentina (country). Through the General Resolution 5695/2025published in the Official Gazette, the possibility of compensating balances generated by excess perceptions by means of an already in force is extended.
The measure is aimed at perception and liquidation agents that excess amounts have entered for the country tax and that, given the completion of the tax, they were unable to apply those balances in future affidavits. With this resolution, The term and the universe of periods against which it can be compensated is extended.
As stated in the recitals, The objective is to provide an administrative solution to those agents That, having fulfilled their obligations as perception agents, they were prevented from recovering the remaining balances by ordinary roads. The measure also responds to reasons of efficiency in the Tax Administration, and has the intervention of the competent technical and legal areas.
Ark: How to compensate for balances
This procedure must be carried out through the service with a tax key called “Tax accounts system”available on the official website of the ARCA. Specifically, the new wording of article 3 of General Resolution No. 5638 establishes that balances in favor can be used to pay both the Capital as the interests of the Tax on Credits and Debit in Banking and other Operatory Accountscorresponding to the periods accrued between January and May 2025.
The resolution was signed by Red AgustínDeputy Director General of the General Institutional Sub -Directorate in charge of the Customs Collection and Control Agency, and entered into force The same day of his dictation: on May 20, 2025.
Source: Ambito
