domestic taxpayers<\/a> to present its financial statements audited by a Certified Public Accountant without prior requirement of the Administration.<\/p>\n\n\n\ntaxpayers, when they file their income tax return with a taxable income tax liability of<\/p>\n\n\n\n
taxable income equal to zero, or when they declare a negative taxable income. <\/p>\n\n\n\n
<\/p>\n\n\n\n
Taxpayers who meet the requirements to be considered obliged to comply with this formality must do so within 3 months following the end of the corresponding tax period. This term may be extended with the prior authorization of the Tax Administration, and only in cases of unforeseen circumstances or force majeure.<\/p>\n\n\n\n
According to the transitory rule of the resolution, compliance with the formal obligation without prior requirement of the Tax Administration is effective as from the income tax return for the 2023 tax period. On this occasion, large national taxpayers that meet the requirements to be considered obligated must comply with this formality within the 3 months following the expiration of the deadline to file their D-101 for the 2023 tax period.<\/p>\n\n\n\n
<\/p>\n\n\n\n
It is important to note that the resolution maintains the obligation to submit audited financial statements at the prior request of the Tax Administration during its tax control actions in companies classified as large national taxpayers or subjects exempt from income tax.<\/p>\n\n\n\n
<\/p>\n\n\n\n
Failure to comply with the duties to provide information could result in the initiation of<\/p>\n\n\n\n
sanctioning procedures in accordance with Article 83 of the Code of Standards and Codes of Conduct.<\/p>\n\n\n\n
Tax Procedures.<\/p>\n