Argentina Extends Deadline for Importers to Claim Refunds of Overpaid PAIS Tax

Extension of Refund Deadline: Argentina has published General Resolution 5749/2025, extending the deadline for importers to claim refunds for overpaid PAIS tax on foreign currency purchases from August 22, 2025, to September 4, 2025.
Context of the PAIS Tax: The PAIS tax, which expired on December 22, 2024, created challenges for importers who prepaid the tax but were unable to apply for refunds due to reduced rates, price agreements, or operations in free zones.
Refund Credit Structure: Importers can receive a refund credit for the PAIS tax balance in up to 24 installments, providing a structured approach to recouping overpaid taxes in light of the recent regulatory changes.

Argentine Tax Authorities implement procedure to recover Impuesto PAIS payments

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