- New Refund Procedure Established: Argentina’s Revenue and Customs Control Agency (ARCA) has published General Resolution No. 5,720/2025, creating a special procedure for refunding Impuesto PAIS payments on imported goods that have not been fully or partially computed.
- Registration and Affidavit Requirements: Importers must register in the “Registry of import clearances with payments on account of the Impuesto PAIS not computed” and complete the Affidavit for the Refund of Payments on Account of the Impuesto PAIS from July 8, 2025, to August 22, 2025.
- Refund Mechanism and Conditions: Refunds will be issued as credits applicable to cancel import duties, with options for one-time payment or installment plans of 6, 12, or 24 months, including interest from the filing date. Participation is optional but requires waiving any existing administrative or judicial refund claims.
Source EY
