In a recent ruling dated May 14th 2025, the National Tax Court (TFN) granted an amparo action for late payment filed by the company Ferrosider SA vs. the Customs Collection and Control Agency (ARCA), due to the unjustified delay in processing the refund of the Tax for an Inclusive and Solidary Argentina (PAIS) corresponding to imports made in 2023.
The company had advanced 95% of the tax at the time of formalizing the import transaction, in accordance with current regulations. However, access to the Single Free Exchange Market (MULC) was never finalized, so the taxable event—the actual acquisition of foreign currency to settle the payment abroad—was not realized. Consequently, Ferrosider requested a refund of the improperly paid tax.
The most relevant aspect of the case was that, More than ten months after the process began, ARCA had not issued a resolution or justified the delay.Faced with this inaction, the company resorted to the remedy of amparo for default provided for in Articles 182 and 183 of Law 11.683, requesting the TFN to intervene to safeguard its rights.
Chamber "C" of the Court was categorical in stating that "the administrative delay incurred by the National Treasury exceeds the reasonable time limits imposed by the duty of good administration and affects the rights of the taxpayer."
Likewise, applied Article 10 of the National Law on Administrative Procedures as a supplement (Law 19.549), which establishes a maximum period of 60 business days for the administration to issue a ruling in proceedings initiated by individuals. In this regard, the Court stated: "Given the prolonged administrative silence, which far exceeds the legal deadline, the action brought must be upheld."
The ruling also highlighted that ARCA failed to demonstrate diligence nor provide any evidence that would prove substantial processing of the request. According to the judges, "there is no reliable evidence proving that the process has progressed in a timely manner, nor any evidence to justify the prolonged inactivity."
In its foundations, the vocals Viviana Marmillón (VII) and Esteban Luis Claudiso (VIII) They emphasized that prolonged state inaction violates fundamental principles of public law, such as efficiency, reasonableness, and the effective protection of taxpayer rights. They also warned that "failure to comply with administrative deadlines cannot shift the burden or harm to those who have promptly fulfilled their tax obligations."
This ruling by the TFN not only requires ARCA to immediately resolve the refund request, but also sets a significant precedent for future claims for unjustified delays, highlighting the need to move toward more agile, efficient, and legally secure tax management.
Access the ruling dated May 14, 2025. Reference: EX-2025-40316993-APN-SGAI#TFN. Part: FERROSIDER SA – Amparo –
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