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ARCA Extends PAIS Tax Refund Filing to September 4

Refunds will be issued as non-transferable credits through SIM on a fixed monthly schedule.

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Overview

  • Resolución General 5749/2025, published in the Boletín Oficial and effective Friday, August 22, extends the DJIP deadline to Thursday, September 4, 2025.
  • The move revises the timetable set by Resolución General 5720/2025, which had established a filing window from July 8 to August 22.
  • ARCA said the extension responds to requests from foreign trade operators seeking to include additional import dispatches in the registry.
  • Approved refunds will be credited automatically in the SIM system, with the first quota available on September 8 and subsequent quotas within the first five business days of each month.
  • Eligibility covers importers who prepaid PAIS under Resolución General 5393 for operations under Decrees 433/2023, 14/2024, and 777/2024, with tiered disbursement of one, six, twelve, or twenty-four quotas based on amounts up to ARS 4M, over 4–10M, over 10–100M, and over 100M.