The Tax Administration has published on the website of the Ministry of Finance, the “APPLICATION GUIDE OF THE TEMPORARY LAW TO FACILITATE THE VOLUNTARY FULFILMENT OF TAX OBLIGATIONS UNDER THE NATIONAL EMERGENCY OCCASIONED BY THE COVID-19 PANDEMIC“.
The objective of this tax guide is for taxpayers to have a better understanding of the mechanisms to comply with their tax obligations, accessing the benefits that the aforementioned transitional law grants, for which it explains aspects such as the following:
1. Declaration and payment of Income Tax (ISR by its Spanish acronym) and the Special Contribution to Large Taxpayers for the Citizen Security Plan (CEGC by its Spanish acronym), including:
a) Declarations shall be submitted online through the website of the Ministry of Finance.
b) Payment Orders with Electronic Payment Numbers (EPN), must be cancelled through Electronic Banking, Collectors of the General Directorate of Treasury (DGT) or entities authorized by the Tax Administration.
c) The benefits of the transitory law do not include tax returns filed extemporaneously that reflect zero values and original favorable balances that are not modified.
2. The compliance and maturity of formal obligations, such as:
a) Submission of tax reports due on 30 April 2020.
b) Presentation of the Balance Sheet and Income Statement for Taxpayers Obliged to Keep Formal Accounting, through form F-971.
c) Appointment of Tax Auditor (includes appointment regulated by the International Services Act).
e) Submission of tax opinion (includes submission of opinion under the International Services Act).
f) Compliance with other formal obligations.
3. The tax benefits contained in the related transitional law are explained. Regarding the above, if you wish to know the benefits granted by the transitory law, you can access the following link:
4. The mechanisms for requesting authorization for payment in installments are detailed below:
a) Through the website of the Ministry of Finance: It is managed online under the option “Debt and Payments Consultation”, in the online service portal of the General Directorate of Internal Taxes (GDIT).
b) By means of the ISR installment payment forms: The Tax Guidance Guide includes application forms, depending on whether they are large taxpayers or taxpayers in a different category (medium, other, or non-VAT taxpayers). These forms set forth requirements for the granting of payment in installments, such as:
- Comply with the requirements established in articles 1 and 6 of the transitional law.
- Form with the request for Term Payment filled out and signed by the Taxpayer.
- Pay in June 2020, as a first installment, 30% (Large Taxpayers) or 10% (taxpayers with other categories) of the total debt.
- After submitting the income tax return, submit the request for payment in WORD, PDF or JPG format, to the email: email@example.com and for inquiries related to the payment in installments you can call the PBX: 2237-3880.
c) On-site management: in the offices of the Tax and Customs Debt Collection Division of the DGT.
5. Use of new technologies to comply with tax obligations such as:
a) Online submission of declarations and reports.
b) Payment of tax obligations through electronic banking.
c) Request for online installment payments.
d) E-mail and call center queries.
e) Online Application for Tax Authorizations.
f) For appointing a Fiscal Auditor, minutes of General Meetings held by videoconference will be accepted.
For the full contents of the tax guide, you can access the website of the Ministry of Finance, or through the following link: