The Collection and Customs Control Agency (ARCA) , through the General Resolution No. 5765/2025 published in the Official Gazette , restored the Special Return Procedure of Payments on account not computed from the Tax. This measure offers a solution to the importers of goods that, for various reasons, could not use these payments at the time.
The reopening regime is aimed at those imports of assets that generated a payment on account of the country tax, but did not allow their subsequent computation. Reopening covers two large groups of import operations: imports with customs income until December 12, 2023 , in which: The official change market was not accessed nor did Bapreal subscribe. They signed Bopreal with 0%aliquot. only partially accessed the change market or bond subscription.
imports with customs income between December 13, 2023 and November 24, 2024 , in which there was no possibility to compute the payment on account.
To process the return, the "registration of import offices with non -computed account payments of the country tax" is reopened. Operators may register their applications from October 6 to November 19, 2025 . Registration must be done using fiscal key level 3 through the official ark website.>
The return of the amounts will be made in installments , being the first quota available for December 15, 2025. To obtain detailed information on the procedure, the requirements and the applicable conditions, Arca has enabled a micrositio that can be accessed here: https://www.arca.gob.ar/impost-pais/ Likewise, the Adimra Associates are remembered that, for any consultation or need for advice on this subject, they can communicate with the trade department through the Adimra's single window (VUA) . operations included and deadlines for the application h3>
Return and Consultation Modality h3>