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MODIFICATION TO THE TERM TO REQUEST THE QUALIFICATION IN THE SPECIAL TAX REGIME FOR THOSE WHO HAVE BEEN EXCLUDED

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MODIFICATION TO THE TERM TO REQUEST THE QUALIFICATION IN THE SPECIAL TAX REGIME FOR THOSE WHO HAVE BEEN EXCLUDED

Special Tax Regime

Entities excluded from the special tax regime will be able to submit the qualification request in the following tax year

 

It was proposed to modify the term from three (3) tax periods to one (1), for the submission of the request to qualify as an entity of the special tax regime, for those excluded by: (i) not complying with the provisions of sections 19 to 23-2 of the Tax Code, and / or (ii) failure to comply with the provisions of Title VI of Book One of the Tax Code.

This would allow entities that were recently rejected, to apply again to the special tax regime.