Regulation on Advanced Payments on Imports Repealed
The Resolution repealed the regulation that prevented using the certificates exempting taxpayers from paying advanced payments upon definitive imports.
The Argentine Tax Authority (ARCA) issued General Resolution 5655/2025 on December 30, 2024, repealing all regulations related to suspension of the exemption certificates use established in General Resolution 5339/2023 (published on March 29, 2023) for advanced payments on definitive imports, which was valid until June 30, 2025.
Starting on March 1, 2025, importers may submit their exemption certificates to the customs electronic system (Sistema Informático Malvina) and avoid having to cancel the relevant advanced payments upon importing goods.
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