Tax Bulletin

November 2015

Tax information

Current Base Salary


Current Interest Rate


Late payment penalty rate
(month or part month)


Reference Exchange rate BCCR USD
(November 1st, 2015)





New mandatory requirements for tax update

The Tax Administration made official on November 3rd, 2015 the resolution N° DGT-R-067-2015 named “Resolution of requirements for the registration, data modification and disenrollment as a Taxpayer in the centralized System”.

This resolution states the requirements and procedures to register, modify information and finally disenrollment that must be followed by all taxpayers. For instance, the proper way to complete the registration form, the general information that should be in it, the possibility to make the process digitally, accreditation of the legal representatives as well as specific documents for taxpayers with special conditions (such as investment funds, trust funds, education administrative boards, inheritances, foreign societies, among others).

A new requirement titled “Proof of Registration”, is a complementary duty that must be performed by the taxpayer. This new obligation consists in having a certification of registration issued by the Tax Administration, which must be put in a visible place at the taxpayer´s office. This document is issued at the moment of registration.

According to the previous lines, we should take into account the following:

  1. The Proof of Registration must be kept by all taxpayers.
  2. This certification is deemed to be a public document.
  3. Must be kept in a visible place.
  4. It is valid for 2 years.
  5. Must be renewed when it expires.
  6. In case of deterioration, loss or fortuitous event, the certificate must be replaced in maximum 10 working days.

The resolution is ambiguous, and doesn’t mention the applicable sanctions for non-compliance. Article 78 of the Code of Tax Rules and Procedures establishes a sanction of 50% of the minimum wage per month or infraction with a limit of 3 minimum wages, for not performing the modification of the relevant information of the legal representative or its Tax Address in the established time limits. This law could apply if the information must be modified and the certificate of registration is not issued; however it is not valid to sanction the taxpayer for the omission in the renewal of the certification.

Silvia González
Tax & Legal Services

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