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An overview by Bruchou & Funes de Rioja, Taxand Argentina
Argentina’s Customs Collection and Control Agency (ARCA) recently issued Resolution 5765/2025, re-establishing the special procedure for refunding IPAIS payments not credited on certain import transactions.
The measure, which complements earlier rules, applies to imports made up to 24 November 2024 where access to the MULC was limited or unavailable. Importers must submit an electronic affidavit (DJIP) between 6 October and 19 November 2025, after which recognised credits may be applied to import duties and refunded in instalments depending on the amount, with payments beginning 15 December 2025. The scheme requires the withdrawal of overlapping refund claims and offers a dedicated inquiry channel for applicants.
Tax experts from our Argentinian member firm Bruchou & Funes de Rioja have published a more detailed overview of the measure here.
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