07-07-2025

Through General Resolution No. 5720/2025, published today by the Revenue and Customs Control Agency (ARCA), a special refund procedure has been established for unused advance payments related to import transactions.

A “Registry of Import Declarations with Unused Advance Payments of the PAIS Tax” is created.
From July 8, 2025 to August 22, 2025, inclusive, taxpayers must submit an affidavit, which will automatically enroll them in the newly created registry. The submission period coincides with the opening and closing dates of said registry.

The information provided in this affidavit will be binding for the declarant. Any falsification and/or alteration will result in the application of the penalties set forth in the article added after Article 46 of Law No. 11,683, as ordered in 1998 and its amendments.

The declared information will be cross-checked against the Agency’s database. If no inconsistencies are found, a credit will be automatically generated, which may only be used to pay import duties through the MALVINA IT System (SIM), under the identifier “Payment Method IV (Cash Inflows),” based on the refund amount, following this structure:

The refundable capital will be returned in equal, monthly, and consecutive installments, including interest calculated on each installment from the date the affidavit is submitted until the date of payment of each installment, both dates inclusive. Any accrued interest not used through this procedure cannot be claimed separately for refund.

The first installment will be available on September 8, 2025, and the following ones will be available within the first five (5) business days of each calendar month.

This situation will be notified to the foreign trade operator via the Electronic Communications and Notifications IT System (SICNEA). The credit may also be viewed in the “MALVINA sub-account,” under the web service “MOA – Reengineering.”

If the declaration does not pass the established controls, the “Registry of Import Declarations with Unused Advance Payments of the PAIS Tax” service will issue an error message and generate an output file detailing the detected inconsistencies, as well as information related to the rejected transactions. This file will be automatically downloaded to the declarant’s device.

Rejected transactions may be resubmitted in a new affidavit once the indicated issues have been resolved.

If a refund process has already been initiated regarding the unused advance payments, the taxpayer must withdraw from that administrative and/or judicial process in order to access this special procedure.

If you have any questions regarding this matter, please do not hesitate to contact us.

Regards.