Argentina: Expansion of PAIS Tax Refund

In brief

General Resolution No. 5765/2025, published in the official gazette on 26 September 2025, reopens and expands the special procedure originally established by GR 5720/2025 for importers to request refunds of PAIS Tax prepayments that could not be offset. The scope now includes additional cases not originally contemplated under GR 5720/2025.

In depth

The main aspects of General Resolution 5765/2025 are as follows:

1. Background – GR 5720/2025: General Resolution No. 5720/2025, published on 8 July 2025, established a special procedure for the refund of unused PAIS Tax prepayments, applicable exclusively to certain import transactions. Key aspects of that regulation included the following:

• Creation of the "Registry of Import Declarations with Unused PAIS Tax Prepayments".
• Definition of a procedure for importers to request refunds of credit balances arising from transactions falling under the following decrees:
  • Decree 433/2023: Parties that entered into price agreements for the domestic market with the former Secretariat of Commerce, benefiting from the suspension of charges on foreign currency purchases for the import of certain goods.
  • Decree 14/2024: Goods imported under a Free Trade Zone Certification (CTZF), excluded from the scope of the PAIS Tax.
  • Decree 777/2024: Parties that made PAIS Tax prepayments and were unable to fully offset them after the tax rate was reduced.
• The procedure was optional and required the waiving of any other administrative or judicial remedies to claim the refund.
• The refund scheme contemplated instalment payments based on the amount, with interest, and included automatic registration upon filing of the Refund Affidavit (DJIP).
• The regulation clarified that, at a later stage, the procedure would be extended to cover credit balances arising from other sources not expressly included at that time.

2. Reinstatement of the special procedure: GR 5765/2025 reinstates the special procedure for refunding PAIS Tax prepayments for importers who were unable to offset them in connection with import transactions, pursuant to GR 5720/2025 and its amendment. The corresponding registry is reopened, and the filing of affidavits is enabled within a specific timeframe.
3. Covered transactions: The special refund procedure applies exclusively to the following transactions:

1. Imports of goods with customs entry registration up to and including 12 December 2023, for which:
   • No access to the FX Market (MULC) occurred, nor were BCRA‑issued USD‑denominated bonds or securities subscribed in pesos.
   • No access to the FX Market occurred, and BCRA‑issued USD‑denominated bonds or securities were subscribed in pesos, subject to a 0% PAIS Tax rate under Article 13 quater of Decree No. 99/2019.
   • Partial access to the FX Market occurred, or partial subscription of such bonds or securities took place under the same conditions.
2. Imports of goods with customs entry registration from 13 December 2023, through 24 November 2024, for which the PAIS Tax prepayment could not be offset due to lack of access to the FX Market or because access occurred after the tax ceased to apply.

4. Registry reopening: The “Registry of Import Declarations with Unused PAIS Tax Prepayments” is reopened exclusively for the abovementioned transactions.
5. Procedure, deadlines and operational aspects:

• Access and filing: Importers must log in with Tax Code (Security Level 3) to the service “Registry of Import Declarations with Unused PAIS Tax Prepayments” on ARCA’s website and file the DJIP for each applicable transaction.
• Filing period: From 6 October through 19 November 2025 (inclusive); registration is automatic upon filing the DJIP.
• Use of credit: The refunded credit may only be applied to the payment of import duties.
• Instalment scheme: Up to ARS 4 million: 1 instalment; ARS 4 million to 10 million: 6 instalments; ARS 10 million to 100 million: 12 instalments; over ARS 100 million: 24 instalments
• Interest: Instalments will be equal, monthly and consecutive, including interest at a monthly rate of 0.5%, calculated on each instalment from the DJIP filing date through its payment date (both inclusive). Interest accrued but unused under this procedure cannot be claimed for refund.
• Instalment availability: The first instalment will be available on 15 December 2025. Subsequent instalments will be credited within the first five business days of each calendar month.
• Rejections and inquiries: In the event of a system rejection, inquiries may be submitted via the “Web Inquiries” channel on ARCA’s website, option “GR 5765 – Import PAIS Tax Refund,” from 6 October until 12 pm on 20 November 2025. ARCA will respond within 20 calendar days. If the refund is granted, ARCA will exceptionally reopen the registry to correct omissions and/or errors.
• Optional nature and waiver: The procedure is optional. Its use implies waiving any other administrative or judicial remedies for the same purpose, and any ongoing claims must be withdrawn using Form F. 408/PD through the “Digital Filings” service.

6. Effective date: GR 5765/2025 became effective on 26 September 2025 and will apply from 6 October 2025.

Bárbara Roca and Bernardo Trueba, Associates, have contributed to this legal update.

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