Regulatory Analysis
Through Resolution No. 000039-2023-SUNAT/700000, the authority grants a grace period for the non-application of penalties for infractions related to books and records related to tax matters kept electronically. The tax authority will not sanction those taxpayers who have not observed the forms and conditions related to the SIRE as well as the closure of their […]
On May 31, 2023, Argentina published the AFIP General Resolution No. 5364/2023, through which it establishes the Electronic Control Action System, its implementation and Administrative Statuses of the Unique Tax Identification Code (CUIT). Through this resolution, a procedure for controlling compliance with tax, customs and social security obligations of taxpayers and/or responsible persons called the […]
The Uruguayan Tax Authority has informed that the new version of the Daily Report Format 13.1 is now available in the production environment and applies to all reports sent from 1 February 2023. The Daily Report Format v.13.1 is available on the website of the General Tax Directorate of Uruguay. It is incorporated in Section: […]
The General Directorate of Internal Taxes (DGII) informs all taxpayers that the sequences of Tax Receipt Numbers (NCF / e-NCF) authorized during the year 2021 and that have not been used until December 31, 2022, will expire as of December 1st. of January 2023, respecting the provisions of General Standard No. 06-2018 on Tax Receipts. […]
The Superintendence of Tax Administration of the Government of Guatemala published Resolution Number SAT-DSI-1350-2022, through which informs that no later than March 31, 2023, all legal entities and individuals that are registered in the Small Taxpayers Regime must start issuing their DTE (Electronic Tax Documents) and must apply the provisions established for that regime. It […]
The new version of the CFE Format v23.3 is now in production. The document is available on the website of the General Tax Directorate of Uruguay under “Documents of Interest”. The only change in relation to version 23.2 is an adjustment in the wording of the description of field B.2: Type of Code related to […]
Puerto Rico’s revenue department, la Hacienda, has announced that its SURI system for electronic payment and filing of taxes will undergo a system upgrade from February 20 to February 24. The system will be unavailable at that time. As a consideration for this upgrade, la Hacienda is extending the due dates for 2019 informatives due […]