General Resolution No. 5720/2025 Special Procedure for the Refund of Advance Payments of the PAIS Tax
International Trade & Customs and Tax Law Departments Report | General Resolution No. 5720/2025 Special Procedure for the Refund of Advance Payments of the PAIS Tax.
Dear all,
Today, June 7, 2025, General Resolution No. 5720/2025 of ARCA was published in the Official Gazette, establishing a special procedure for the refund of advance payments of the Tax for an Inclusive and Solidary Argentina (PAIS Tax) made on import operations that could not be fully or partially credited.
Below, we outline the most relevant points of the regulation:
i- Scope of Application. This procedure applies exclusively to advance payments made for operations under (a) Decree No. 433/2023 (companies that signed price agreements), (b) Decree No. 14/2024 (goods entered under a Free Trade Zone Certification), and (c) Decree No. 777/2024 (reduction of the PAIS Tax rate from 17.5% to 7.5%).
ii- Creation of the Registry. The “Registry of Import Declarations with Uncredited Advance Payments of the PAIS Tax” is created, in which importers must register to access the benefit.
iii- Applicable Procedure. To access the refund, importers must log in with their tax code to the service “Registry of Import Declarations with Uncredited Advance Payments of the Tax for an Inclusive and Solidary Argentina – PAIS,” and complete the Sworn Statement for the Refund of Advance Payments of the PAIS Tax for Imports of Goods (DJIP).
iv- Validity Period. From July 8 to August 22, 2025. Submission implies automatic registration in the Registry.
v- Refund through Credit. If the declared information shows no inconsistencies, the authority should grant a credit applicable solely to the cancellation of import duties in the SIM. The credit will be granted in monthly installments depending on the amount of the credit generated, as follows:
Each installment will accrue interest in accordance with Res. 3/2024 of the Ministry of Economy (currently 0.5% monthly).
The first installment will be available on September 8, 2025.
vi- Optional Nature and Waiver of Actions. The regime is optional; adherence implies waiving any administrative or judicial claims for the same matter.
Finally, we emphasize that this system applies only to the three situations mentioned in point (i), but there are other situations that have generated a credit for undue advance payment of the PAIS Tax that, for the time being, should be claimed through a recovery action.
We remain at your disposal for any questions or clarifications regarding this new procedure.
Kind regards,