Changes in the Publication of Tax Lists: The reform to Article 115 imposes new fiscal transparency obligations

On October 28, the reform to Article 115 of the Tax Code was approved in its second debate. This amendment introduces significant changes regarding the publication of taxpayer lists. The main modifications include:

1. Monthly publication requirement:
   1. A list of delinquent taxpayers, indicating the taxpayer’s name and the amount owed.
   2. A list of taxpayers who have failed to file their tax returns.
   3. A list of individuals or entities conducting business activities without being registered in the Unified Tax Registry.
2. Annual publication requirement: The tax authority must publish a list of major taxpayers (including name and identification number) who either reported zero income or declared losses for the previous fiscal year.

These lists must be made available on a publicly accessible website.

Finally, as a transitional measure, the first list referred to in point (ii) above must be published within 12 months following the entry into force of the law.

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