Justice and Peace Ministry allows the General Tax Administration to request information of individuals through the AMPO system

January 27, 2016

Tax Flash

A formal claim has been filed to the Data Protection Agency against the General Tax Administration, regarding the possibility to submit sensitive information through the AMPO system.

The Data Protection Agency clarified that  this information could be delivery just with the express authorization of the party providing the information. However, a recent Justice and Peace ministry resolution analyzed the discretion of the Data Protection Agency, approving the faculty of The General Tax Administration to request this kind of information.

The mentioned changes in criteria generated uncertainty for most of the Large Taxpayer obliged to apply AMPO with the close of the fiscal year on September 30th ,  who did not provide full information or omit information of their shareholders waiting to have a formal criteria.

Even though at this moment the corresponding actions is still under review, in these cases it is important to upload information as soon as possible, with the purpose of avoiding additional requirements or sanction procedures.  

Furthermore, for Large Taxpayer with the close of the fiscal year in December 31st the information must be updated once a year within a maximum of 30 days after the close of the Company´s fiscal period. 

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