Yesterday Resolution MH-DGT-RES-0013-2024, "General Resolution on the Formal Duty to Declare that Assists Taxpayers Exempt from Value Added Tax" was published in the Official Gazette La Gaceta.
This Resolution indicates that the obligation to file the VAT return subsists even when the tax is not paid or when the difference between the tax debit and the tax credit represents a balance in favor of the taxpayer.
The Administration emphasizes that the filing of the tax return allows the correct determination of the tax obligation, the exercise of control, verification and auditing powers, since it is used as part of the tax control.