The Argentine tax authority (ARCA) has announced the return of exclusion certificates for advances taxes on imports, including income tax and VAT. Advance income tax (6%) and VAT (up to 20%) are generally required to be collected upon the import of goods, although taxpayers can apply for an exclusion certificate in cases where the collection of advance tax would result in an overpayment. However, this was suspended by General Resolution 5339 in March 2023, with the suspension subsequently ex…