Update of the System for Receipt of the Report of Appointment of Statutory Auditor

By: Carlos Pineda and David Salgado

We hereby bring to your attention:

Last January 06, 2023, the Ministry of Finance, through the General Directorate of Internal Taxes (DGII), informed taxpayers that as of January of this year, changes will be made available in the Module for filing the “Report of Appointment, Resignation or Substitution of Tax Auditor to issue Tax Opinion and Tax Report according to Tax Code or Opinion according to International Services Law” (F-456 v3), which is part of the electronic Tax Opinion System.

Among the updates it is stated that the original document that supports or proves the appointment of the Auditor will remain in the possession of the Taxpayer who made such appointment, the document must be sent in PDF format.

Likewise, it was informed that Auditors and Accountants who are not authorized and registered by the Oversight Council of the Public Accounting and Auditing Profession, as well as those who are not registered in the Internet Services of the General Directorate of Internal Taxes, and those who are not registered in the Registry of Auditors and Accountants kept by said Tax Administration, may not make use of said System.

And in the case of Notaries who provide services of legalization of signatures or certification of true copy of documents related to the appointment of Tax Auditor, they must be registered in the base of Notaries that the DGII.

For further information, you may consult the website of the Ministry of Finance, by accessing the following link:


For further information, please contact Dr. Diego Martín (dmartin@consortiumlegal.com) and/or Mr. William Escobar (wescobar@consortiumlegal.com).