Today (20.01.2025) it was formalized by the General Resolution 5638/2025 an exceptional procedure intended for agents collecting and liquidating the Tax for an Inclusive and Solidary Argentina (PAIS) who have received excess collections in relation to the corresponding tax obligation.
According to ARCA regulations, taxpayers will be able to opt for the refund of balances in their favor through a compensation mechanism. This measure will be applied specifically against the tax on credits and debits in bank accounts and other transactions, which will allow the regularization of overpayments made.
To return the balance in their favor, agents must disclose said balance by submitting the sworn declaration form F.744, corresponding to the months of December 2024 and January to March 2025. This form can be generated through the SICORE system.
The use of the credit balance can be managed through the “Compensation” option of the service with a tax code called “Tax Account System”. This balance can be applied to the payment of the sums received and/or the amount corresponding to the tax on credits and debits in bank accounts and other transactions, for the periods accrued between January and April 2025, including both capital and interest.
It is important to note that the use of the balance in favor of the PAIS Tax may be carried out until May 30, 2025, inclusive.
Regarding the use of the credit balance, the following limitations were established:
- Until the 31 of January of 2025 (inclusive): It may not exceed 33,33% of the balance in favor declared up to that date.
- Until the 28 of February of 2025 (inclusive): It may not exceed the amount resulting from subtracting 66,66% of the total credit balance declared up to that date from the amount used in the previously mentioned period.
- From March 1, 2025 to May 30, 2025 (both dates inclusive): 100% of the remaining credit balance may be used.
This measure comes into effect immediately.
Aduana News is the first Argentine customs newspaper to launch its digital version. With 20 years of experience, its publications and initiatives aim to provide the most relevant knowledge on customs issues in order to contribute to safe trade in the region.
