Overview

• Importers who prepaid PAIS under RG 5393 for imports covered by Decrees 433/2023, 14/2024 and 777/2024 can join the special registry to recover uncredited payments
• The online registration and DJIP filing window opened July 8 and runs through August 22 on ARCA’s website
• Approved filings trigger non-transferable fiscal credits in the SIM system that can only offset import duties
• Credits are disbursed in 1, 6, 12 or 24 equal monthly quotas depending on the amount, each accruing 0.50% interest per month from submission to issuance
• Enrollment requires renouncing any other administrative or judicial refund claims, and a second phase will later extend the regime to additional PAIS credit origins