Special procedure provided through General Resolution 5638/25
The Customs Collection and Control Agency (ARCA) established a special procedure for the return of balances in favor of the tax for an inclusive and solidary Argentina (PAIS)—a tax that applies to the direct or indirect purchase of foreign currency—through General Resolution 5638/25.
Specifically, the collection and liquidation agents of the PAIS tax will be able to access the simplified return of the balances in favor by submitting the sworn declaration form F.744, corresponding to the months of December 2024 and January to March 2025. The General Resolution also provides for the generation of interest in favor of the collection and liquidation agent.
The credit balance may be used through the service with the tax code "Tax Account System" for the payment of sums received and/or the amount corresponding to the tax on credits and debits in bank accounts and other transactions, for the periods accrued in January, February, March, and April 2025. The use of the credit balance may be made until May 30, 2025.
Read a January 2025 report (Spanish) prepared by the KPMG member firm in Argentina