The Customs Regulation and Control Agency (ARCA) published this Tuesday, April 1, 2025, the General Resolution No. 5669/2025, which extends the period covered by the exceptional procedure for the return of balances in favor of the Tax for an Inclusive and Solidary Argentina (PAIS).
The measure responds to the expiration of this tax, in accordance with the provisions of Law 27.541 on Social Solidarity and Productive Reactivation within the Framework of the Public Emergency, Regulatory Decree 99/2019, and General Resolution 5638/2025. The latter implemented an exceptional procedure for the refund of accumulated balances of the PAIS Tax.
Among the main aspects of the measure, it is highlighted that theThe externalization of the balance in favor of the PAIS Tax may be carried out by submitting the sworn declaration form F.744, corresponding to the period between December 2024 and April 2025, generated through the Withholding Control System (SICORE).
The extension of the deadline for the externalization of these balances is due to tax administration reasons, with the aim of facilitating compliance with tax obligations and optimizing the refund process for affected taxpayers.
The ARCA measure is in force from its issuance on March 31, 2025, and The deadline to request a refund will be extended until May 30 of the same year. With this resolution, the ARCA seeks to grant an additional period for taxpayers to process the offset of balances generated after the elimination of the tax.
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