Tax
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PAIS Tax – Refund Request
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.
27-03-2025 // Through General Resolution 5.663, ARCA established that suppliers of mining companies registered in the Tax Register for Mining Activities may present exclusion certificates from the withholding regimes for Income Tax and Value Added Tax (as provided in General Resolutions 830 and 2.226, respectively).
The “Exclusion Certificates” for Definitive Imports of Goods Are Back in Effect
28-02-2025 // Through General Resolution 5655, ARCA has reinstated the validity of non-withholding certificates for Income Tax and Value Added Tax concerning the perception regime for definitive import operations. It is worth noting that the application of these certificates had been suspended until June 30, 2025.