The Customs Regulation and Control Agency (ARCA) modified today (14.05.2025) the Income Tax collection regime established in General Resolution No. 5617/24. This was established through the General Resolution No. 5672/2025, recently published in the Official Gazette.
The standard covers the Purchase of foreign currency—including banknotes, foreign currency, and traveler's checks—by residents of the country, both for hoarding and without a specific destination. It also applies when the acquisition is made for the payment for imports of goods included in certain tariff items.
The objective of the measure is to maintain the advance tax collection scheme, following the elimination of the PAIS Tax, and to strengthen control mechanisms for foreign exchange transactions.
The ARCA resolution is now in effect and applies to all transactions carried out since its publication.
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