- January 31, 2020
- Posted by: saenicsa
- Category: Publication, Tax
According to article 69, numeral 1, of Law 822, Ley de Concertación Tributaria, which was amended with the entry into force of Law 978, Reforms and Additions to Law 822 Ley de Concertación Tributaria, taxpayers now have a term which corresponds to the amount of two months after the end of the fiscal period to declare and pay the Annual Income Taxes.
According to the same article, this obligation to comply with the declaration is enforceable even with the following assumptions:
- The taxpayer by rule of law is exempt from paying the Income Tax; and
- The obligation is also required when the taxpayer at the close of his fiscal year and when making a self-liquidation of this tax obtains as a result a negative net income.
This means that for all those taxpayers with the obligation to declare, we have a term that ends on February 29, 2020 at 23:59 hours.
So, are you ready to submit your declaration?
If you need support, SAENICSA | Accounting & Tax Services is ready and at your service to advise you, feel free to contact us HERE.
