The Customs Collection and Control Agency (ARCA) has just implemented a special procedure that allows importers to obtain the return of payments on account of the country tax that could not be computed, totally or partially, in import import operations.
This regime applies exclusively to operations protected by the decrees. 99/2019, 132/2023 and 385/2023, which reduced or suspended the application of the tax in certain cases, such as price agreements for the domestic market or imports made to free zones.
Importers who have balances in their favor generated by these payments must complete, between July 10 and August 10, 2025, the affidavit of return of payments on account of the Tax PAIS for imports of goods (DJIP). This is presented through the service with fiscal code called “Registration of import offices with payments on non -computed account of the country tax”, available on the Ark website.
After the control and validation of the information, a loan will be automatically generated that can be used only to cancel import rights. This credit will be accredited in the Malvina computer system (SIM) and can be visualized from the “MOA – reengineering” service.
The procedure contemplates a stepped return scheme in monthly installments, according to the amount to be reimbursed, including interest calculated from the presentation of the affidavit. The first quota will be available on September 10, 2025.
It should be noted that those who opt for this regime must expressly give up any administrative procedure or ongoing judicial action with the same object, presenting the Affidavit N ° 2,500/PD form through the “Digital Presentations” service.
This procedure is optional, but represents a specific opportunity for those importing companies that, due to normative changes or sector benefits, were unable to apply payments on account of the country tax to their operations, and can now redirect them efficiently.
The process can be complex and requires technical precision in the identification of the operations involved. Therefore, having specialized legal advice is key to accessing the benefit safely and effectively.
Vanesa Lujan Di Sanzo, a tax lawyer in Tax Law
[email protected]
RINCI & ASSOCIATES – ASSOCIATES – www.estudiorinci.com
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