08 July 2025 Argentine Tax Authorities implement procedure to recover Impuesto PAIS payments
Through General Resolution No. 5,720/2025, published in the Official Gazette on 7 July 2025, the Revenue and Customs Control Agency (abbreviated ARCA, in Spanish) has established a special procedure for the refund of payments on account of the Impuesto PAIS, paid with the import of goods that have not been fully or partially computed. (For background, see EY Global Tax Alert, Argentina eliminates the Impuesto PAIS, dated 7 January 2025.) To comply with the special refund procedure, the "Registry of import clearances with payments on account of the Impuesto PAIS not computed" (the Registry) has been created. The Registry will be available on the ARCA's website. Importers should enter the Registry and complete the Affidavit for the Refund of Payments on Account of the Impuesto PAIS on Imports of Goods (DJIP) from 8 July 2025 to 22 August 2025, inclusive. The information included in the DJIP will be compared with the information available in the ARCA's database. Refunds will be made through credits that may only be used to cancel import duties and will be made in one payment or divided over 6, 12 or 24 installments, depending on the amount of the balance, applying interest in favor of the taxpayer from the day the DJIP is filed until the date each installment is paid. The procedure provided in this General Resolution is optional. However, its use implies the waiver of any other administrative or judicial action with the same purpose. An importer that has already initiated an administrative or judicial refund action must withdraw that action to access the special procedure.
Document ID: 2025-1403 | ||||||
