The refund will be made through a compensation mechanism applicable to the obligations corresponding to the Tax on Credits and Debits in Bank Accounts.
Through the General Resolution 5638/2025the Customs Collection and Control Agency (ARCA) defined the procedure for the return of favor balances generated by receipts in excess of the COUNTRY taxwhich ceased to be in force on December 22, 2024.
As established in this resolution, the return will be made through a compensation mechanism applicable to the obligations corresponding to the Tax on Credits and Debits in Bank Accounts.
COUNTRY tax: refund procedure
- Agents must externalize the credit balance on form F.744 through the SICORE system.
- This procedure only applies to the periods from December 2024 to March 2025.
Clarifications:
- It may be offset against the tax on credits and debits for the periods from January to April 2025.
- Deadline to use the balance: May 30, 2025.
- Gradual limitations on the use of the balance:
- Until 01/31/2025: 33.33% of the declared balance.
- Until 02/28/2025: 66.66% less than used in January.
- From 03/01/2025: 100% of the remaining balance.
Generation of Interest:
- Interest calculated on the balance in favor declared in December 2024:
- Until 01/31/2025: 66.67% of the declared balance.
- From 02/01/2025 to 02/28/2025: 33.34% of the declared balance.
- Corrective affidavits update the interests in favor.
- Interest may only be used to offset related tax obligations and will not be refundable in cash.
Finally, ARCA clarifies that unused credit balances or interest not applied in compensation will not be refunded. The general resolution comes into force from the day of its issuance.
Source: Ambito
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