The new version of the “Refunds and/or transfers” program seeks to optimize tax procedures for taxpayers, improving administrative efficiency and control of the collecting agency, with mandatory implementation as of its publication.
The Collection Agency and Customs Central (ARCA) launched via resolution a mandatory adaptation to a new tax management system for certain tax procedures, “with the objective of improving administrative efficiency and control by the collecting agency.”
The General Resolution 5634/2025 published this Tuesday in the Official Gazette, approves a new version (Version 5.0) of the application program called “RETURNS AND/OR TRANSFERS” by the ARK.
It should be remembered that this program is used by taxpayers to request the return of excess payments or income, or for the transfer of Value Added Tax (VAT) tax credits to third parties.
In this way, the official text, together with its modifications and supplements, establishes the requirements, deadlines and formalities for taxpayers to request the return of excess payments or income. It is the main basis for returns.
The detail of the ARCA standard
This resolution regulates the requirements, deadlines and conditions for the transfer to third parties of balances in favor of free availability of VAT. He also created the “Registry of Tax Benefits in the Tax on the Credits and Debits in Bank Accounts and other Operations.
This registry allows reinstatement to the registry and request a refund of amounts received during an exclusion period.
Application Program “RETURNS AND/OR TRANSFERS”
This program is the tool that taxpayers must use to make refund or transfer requests, as established in the aforementioned resolutions. The resolution presented approves Version 5.0 of this program.
The taxpayer can consult details about the use of the system on the official website of the tax body, which allows them to familiarize themselves with the new features of the program.
As mentioned in the regulations, a new version of the application is approved so that taxpayers correctly reflect the amounts subject to refund in various situations, including those contemplated in the aforementioned resolutions (excess payments, VAT transfers and refunds due to exclusion from the registry of benefits tax).
Finally, remember that the new version of the application comes into effect the day after its publication in the Official Gazette and applies to sworn statements (original or corrective) that are submitted after that date.
Source: Ambito
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