The Customs Collection and Control Agency (ARCA) has reopened a special registry so that importers can recover payments on account of the Tax for an Inclusive and Solidary Argentina (PAIS) that were not applied to their operations. The measure, established by the General Resolution 5765/2025, aims to regularize balances in favor of those who were unable to use these advances.
Who can access the benefit
The regime mainly affects two groups:
- Imports registered through December 12, 2023, that were not traded on the foreign exchange market or involved 0% BOPREAL bonds.
- Operations between December 13, 2023, and November 24, 2024, affected by the expiration of the tax.
How to register and key deadlines
Importers must submit the Return Affidavit (DJIP) between the October 6 and November 19 of 2025, using Tax Code level 3. The first installment will be credited on December 15, and subsequent installments will be paid during the first five business days of each month.
For those facing systemic rejections, ARCA has opened a consultation channel until November 20. The agency will have 20 calendar days to resolve the cases and, if necessary, will reopen the registry on an exceptional basis to ensure everyone can recover their advance payments.
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