By: Aida Sierra
Article 65 of the Tax Code establishes that “taxpayers must issue tax documents for the activities they perform and make them in the form that allows identification of the activities they perform and make them in the form that allows identification of the person issuing them and, if applicable, receiving the operation in question in accordance with the effect established by the tax and customs laws or regulations”.
The Regulation of the Invoicing Regime, other tax documents and printing registers (Agreement 481-2017) states that “tax documents are the documents that the Tax Obligor uses to support activities, operations or transactions that have tax effects. These documents must be authorized and/or admitted in accordance with the provisions of these regulations.” The same legal body establishes that there are different types of tax documents, such as tax vouchers, complementary documents and other vouchers.
Among the fiscal vouchers we find:
Receipt for Professional Fees.
Receipt of Purchase.
Proof of Donation.
Among the complementary documents we find:
Guides of remission
Other Tax Receipts are defined as:
The fiscal documents whose issuance does not require proceedings before the Tax Administration and which are regulated in the present regulation to support activities, operations or transactions that have fiscal effects.
The aforementioned regulation establishes that the taxpayer is obliged to notify the Tax Administration Service when the tax documents have not been used for the following reasons:
- The expiration of the term of validity of the printing authorization and validity.
- Modifications in the data of the Taxpayer consigned in the Tax Vouchers and/or Complementary Documents.
- Temporary or definitive cessation of operations of one or more establishments where the Tax Receipts and/or Complementary Documents are issued.
- Cessation of operations of the taxpayer.
- Cancellation of any issuing point.
- Deterioration of the Tax Vouchers and/or Complementary Documents that prevent their use.
- Theft or loss of Tax Receipts and/or Complementary Documents, supported by the respective complaint accredited by the competent authority.
- Errors of requirements detected after the delivery of the Tax Receipts and/or Complementary Documents made by the printing companies that printed them.
- Prevalidated Invoices that have not been used.
- Problems or technical failures in the system of the Taxpayers.
- Expired and unused Tax Receipts and/or Complementary Documents.
- Duly accredited fortuitous event or force majeure.