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Argentine Tax Authorities implement procedure to recover Impuesto PAIS payments

|Tax Alerts, National/Federal Taxation, G ...|Argentina
Argentina

  • On 7 July 2025, Argentina's Revenue and Customs Control Agency (ARCA) published General Resolution No. 5,720/2025, establishing a special procedure for the refund of Impuesto PAIS payments made on imported goods that have not been fully or partially computed.
  • Importers must register in the newly created "Registry of import clearances with payments on account of the Impuesto PAIS not computed" and complete the Affidavit for the Refund of Payments on Account of the Impuesto PAIS from 8 July 2025 to…