ARCA opened the second phase of a special procedure allowing importers to reclaim overpaid PAIS tax, with refund requests accepted from 6 October to 19 November 2025, following an initial stage earlier in the year.
Argentina’s tax authority (ARCA) has launched the second phase of its special procedure allowing importers to reclaim overpaid PAIS tax on foreign currency transactions on 26 September 2025.
The PAIS tax is a special tax levied on the purchase of foreign currency.
The PAIS tax, which ended on 22 December 2024, left some importers unable to use prepaid amounts due to lower rates, price agreements, or operations in free trade zones.
To remedy this, a refund mechanism was introduced in July 2025, with the first stage initially accepting claims until 22 August, later extended to 4 September.
Stage two is now open, permitting importers to submit refund requests between 6 October and 19 November 2025.
Refunds of the PAIS tax balance will be issued in up to 24 installments, following the same criteria as in stage 1:
| Amount of balance in favour (ARS) | Number of installments |
| Up to 4 million | 1 installment |
| More than 4 million up to 10 million | 6 installments |
| More than 10 million up to 100 million | 12 installments |
| More than 100 million | 24 installments |
The first refund installment under Stage 2, established by General Resolution 5765/2025, will be available on 15 December 2025.
Earlier, ARCA introduced a special procedure for importers on 7 July 2025, allowing them to claim refunds for overpaid PAIS tax.
