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New Special Procedure for the Refund of Payments on Account Not Computed for PAÍS Taxes

By means of General Resolution No. 5720/2025, the Customs Collection and Control Agency implemented a special procedure for the refund to importers of those amounts that had been paid as advance payment or payment on account of the Tax for an Inclusive and Solidarity-based Argentina (PAIS) and that, due to different circumstances, could not be totally or partially computed.


This publication does not constitute a legal opinion on specific issues. If necessary, expert legal advice should be sought.

For more information, please contact: 

Gustavo Enrique Müller – MullerE@eof.com.ar

Nadia Antonini – AntoniniN@eof.com.ar