General Resolution N° 5765/2025 Special Procedure for the Refund of Advance Payments of the “PAIS” TAX
Tax Law Departmente report | General Resolution N° 5765/2025: Special Procedure for the Refund of Advance Payments of the “PAIS” TAX
Today, September 26, 2025, the General Resolution (ARCA) No. 5765/2025 was published in the Official Gazette. Through this resolution, ARCA reinstated the special procedure for the refund of advance payments of the “PAIS” Tax (by its acronym in Spanish), made in connection with import operations, that could not be fully or partially used against the Tax. The original procedure was created by General Resolution (ARCA) No. 5720/2025.
Below, we summarize the most relevant aspects of the new regulation:
(i) Scope. The procedure applies to two types of transactions: (a) Imports registered up to 12/12/2023, where advance PAIS Tax payments were not applied against the Tax due to either the impossibility of accessing the foreign exchange market or the subscription of BOPREAL bonds subject to a 0% rate; and (b) Imports carried out between 12/13/2023 and 11/24/2024, where advance payments could not be used due to the termination of the tax.
(ii) Reopening of the Registry. In order to access to the benefits, the registry named “Registro de Despachos de Importación con Pagos a Cuenta no Computados”, will be reopened.
(iii) Applicable procedure. To request the refund, taxpayers must log into the official web site of ARCA and register in the above-mentioned registry and complete the statement identify as “DJIP”(by its acronym in Spanish).
(iv) Term of duration. From 10/06/2025 through 11/19/2025.
(v) Refund through credit. As provided under General Resolution (ARCA) No. 5720/2025, the refund will be implemented through the recognition —in installments— of a credit to be applied against import duties.
The first installment will be available on 12/15/2025.
(vi) Application of the General Resolution (ARCA) No. 5720/2025. The following aspects will be regulated by the terms set forth in the aforementioned General Resolution: the procedure, conditions, and scheme for the recognition of the credit, the applicable interest rate and the need to withdraw any refund or recovery claims previously filed for the same concept.
(vii) Support channel. In case of a systemic rejection, inquiries may be submitted through the “RG 5765 – PAIS Tax Import Refund” channel available on ARCA’s website.