The Customs Regulation and Control Agency (ARCA) has extended the deadline for importers to request a refund of payments on account of the Tax for an Inclusive and Solidary Argentina (PAIS) that could not be computed.
Through General Resolution No. 5749/2025, the agency extended until 4 September 2025, inclusive, the submission of the “Affidavit of Refund of Payments on Account of the PAIS Tax on Imports of Goods (DJIP)”.
The refund scheme was implemented in July Through General Resolution No. 5.720, which created the "Registry of Import Dispatches with Uncomputed Advance Payments of the PAIS Tax." Importers must register the transactions that gave rise to the unused payments. The original deadline for filing the sworn declaration was August 22, 2025.
As stated in the regulation, "in response to requests received from various foreign trade operators and in order to facilitate the incorporation of import shipments covered by General Resolution No. 5.720 into the aforementioned registry, it is considered appropriate to extend the deadline established for the submission of the aforementioned sworn statement."
The measure has immediate validity since its publication in the Official Gazette.
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