Argentina has published General Resolution 5638/2025, which establishes a procedure for Argentinian collection and settlement agents to receive refunds for overpaid tax on foreign currency purchases (Impuesto Para una Argentina Inclusiva y Solidaria - PAIS tax). The PAIS tax expired on 22 December 2024. Overpayments from the now-expired tax can be offset as a credit against liabilities arising from the tax on credits and debits in bank accounts and other operations (Impuesto sobre los Créditos y Débitos en Cuentas Bancarias y Otras Operatorias) until 30 May 2025. Specific deadlines and percentage limitations for using the credit are detailed, along with...