The Customs Collection and Control Agency (ARCA) published this Tuesday (18.06.2025) in the Official Gazette the General Resolution 5713/2025, which establishes the procedure for the Use of the Bonds for the Reconstruction of a Free Argentina (BOPREAL) – Series 4A , the means of payment for tax and customs obligations, within the framework of Decree No. 384/25.
The measure allows to compute up to $1.000 million in bonds issued by the Central Bank of the Argentine Republic (BCRA) for the cancellation of national taxes, including interest, fines and accessories, the collection of which corresponds to ARCA. The use of BOPREAL for this purpose will be enabled exclusively between April 30 and October 31, 2028.
Instrumentation
To make effective use of BOPREAL, taxpayers must:
- Ttransfer the bonds to the client's account No. 338958191 of ARCA in Banco Nación, through a participant of Caja de Valores SA
- Avoid transfers on dates when the BCRA pays interest or amortizations.
- Please note that these transfers are irrevocable.
The Securities Exchange will inform ARCA of the bonds transferred through the Affidavit Form No. 1.400, whose data will be validated by implicit exchange rate and published on the “Payment Methods” microsite.
Application in foreign trade operations
Once valued, the bonds will be recorded as Electronic Bonds in the web system “Administration of Incentives and Tax Credits”, being available for your direct imputation from the business day following your transfer, until the 31 of December of 2033.
Excesses and reimputations
In the case of import operations, the charge will be made against the CUIT of the dispatcher and will be reflected in the MALVINA Computer System (SIM) as “Payment Method IV”.
If the bonds are charged to excess advances, only the amount allowed by the regime will be considered eligible. The excess may be charged to future obligations, provided that the bonds are valid within the applicable period. To do so, taxpayers must submit a digital note through the "Digital Submissions" service.
The measure is applicable immediately. Foreign trade operators and professionals are encouraged to read the full official text of General Resolution 5713/2025 for technical and operational details.
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