- New Refund Procedure for Impuesto PAIS: The Argentine Revenue and Customs Control Agency (ARCA) has implemented Phase 2 of the refund procedure for Impuesto PAIS payments on imports, effective from October 6 to November 19, 2025. This procedure applies to imports registered before December 12, 2023, and those from December 13, 2023, to November 24, 2024, where taxpayers faced limited access to the Official Foreign Exchange Market.
- Registration and Documentation 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 to initiate the process. Importers must also waive the right to pursue other administrative or judicial claims related to the same issue, and any ongoing proceedings must be withdrawn to access the special procedure.
- Refund Timeline and Compliance: The first installment of refunds under this new procedure is due by December 15, 2025, with subsequent payments scheduled monthly. Importers are encouraged to evaluate their eligibility for the refund, ensure timely registration, and submit the necessary documentation to facilitate compliance with the new requirements.
Source EY
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