This extension applies to the filing of affidavits for refunds of advance payments of the Impuesto Para una Argentina Inclusiva y Solidaria (PAIS), in the situations outlined in Resolution No. 5720.
Argentina’s Customs Collection and Control Agency has issued General Resolution No. 5749/2025 on 22 August 2025, extending the deadline for submitting refund requests under the PAIS tax.
The resolution modifies General Resolution No. 5720, pushing back the original cut-off date of 22 August 2025 to 4 September 2025.
This extension applies to the filing of affidavits for refunds of advance payments of the Impuesto Para una Argentina Inclusiva y Solidaria (PAIS), in the situations outlined in Resolution No. 5720.
Earlier, Argentina’s tax authority (ARCA) introduced a special procedure for importers on 7 July 2025, allowing them to claim refunds for overpaid PAIS tax, which expired on 22 December 2024.