The General Directorate of Internal Taxes (DGII) announced relevant changes for taxpayers and companies in the registration and update process in the National Taxpayer Registry (RNC), in accordance with the provisions of Law No. 23-24, which modifies article 11 of the Tax Code.
In accordance with the new provisions, all companies must designate a natural person as responsible before the tax administration to comply with the entity’s tax obligations.
This designation must be formalized in the assembly minutes or similar documentwhich must be registered with the Chamber of Commerce and Production or the corresponding regulatory body, and attached to the application for registration or update in the RNCindicates the DGII in a statement.
Requirements are established by law
The designated representative must comply with the requirements established in article 3literal “J” of Law No. 25-24, which requires that it be someone with management, ownership, or direct participation in the operations of the business. This responsibility is not allowed to fall on a person outside the administration of the company, it indicates.
- For the companies already registered in the RNCthe DGII will grant a period until the next ordinary assembly to elect and notify the name of the person in charge of complying with these tax obligations.
He adds that if said update is not presented, the DGII will assign the responsibility ex officio, to whoever appears as a manager, administrator or has the largest participation in the company, in compliance with articles 26, 28, 39, 40, 41, 43, 54 and 67 of Law No. 479-08 on Commercial Companies and the articles 5 and 330 of the Tax Code.
The document, signed by the general director of the DGII, Luis Valdez Veras, was published in national print media with the endorsement of the Ministry of Finance.
