The Argentine tax authority (ARCA) has announced the beginning of the second stage of the special procedure for importers to claim a refund of overpaid tax on foreign currency purchases (Impuesto Para una Argentina Inclusiva y Solidaria - PAIS tax). As previously reported, the PAIS tax expired on 22 December 2024, and as a result, situations arose where importers that prepaid the PAIS tax on a…