- The General Scope Resolution is in a comment period until April 1, 2024 inclusive.
- The Resolution in public consultation reaffirms the formal obligation to file a VAT return for exempt taxpayers.
This week, the General Resolution "General Resolution on the Formal Duty to Declare that Assists Taxpayers Exempt from Value Added Tax" was published for public consultation on the web page of the Ministry of Finance.
The proposed Resolution establishes that in accordance with the provisions of the regulations, taxpayers exempt from Value Added Tax (VAT) must comply with the formal monthly duty of file the declaration The taxpayers are only exempted from the payment of the tax, not from the related formal obligations, because the legal exemption regulation only exempts the taxpayers from the payment of the tax.