The main modifications are as follows:
Donation receipt: The donee must issue a receipt for the donation. This receipt does not refer to the electronic receipts authorized by the General Directorate of Taxation as invoices, by means of Executive Decree N°41820-H. A person duly authorized to sign on behalf of the donee must sign such receipt.
Donations in kind and services: The donee in the registration of donations in kind must specify the type of asset, its value in national currency and the amount of assets donated. In the case of services, the type of service received as a donation and the amount equivalent to it must be indicated. The donor must have a certification of the value of the asset or service, issued by an authorized public accountant.
Associations: Associations for social, scientific or cultural works, no longer must comply with the requirement of having been registered for at least 3 years. As a special requirement, these associations must operate at the service of the general public, be active since their incorporation, and have executed at least one social, cultural or scientific project.
Supporting documents: All documents attached to the digital application must be submitted in one of the following ways:
- If the PDF is digitally signed, such signature must be valid in accordance with the regulations of the Ministry of Science and
- Technology (MICIT).
- If the PDF is signed by handwritten signature, all documents submitted must be signed on the lower right side by the legal representative.
- If submitted with attorney certification, the folios provided, and other qualities necessary for its validity must be indicated.
- Renewal: The request for renewal of the authorization, may be submitted before 2 months of the expiration of the authorization, with a maximum of 3 months prior to the expiration of the principal.
- Denial: The following are additional reasons for the denial of the application:
- That it is stated in the bylaws that, upon expiration of the corporate term, the distribution of the assets would be destined to a parent company abroad or to another company that does not pursue the purposes regulated in this resolution.
- That the income obtained, as well as its patrimony, be destined to expenses that are not necessary, useful or pertinent to carry out its social, scientific or cultural purposes.
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