Obligation for Large Taxpayers to present audited financial statements

The General Directorate of Taxation reformed Resolution DGT-R-46-2014*, regarding the obligation of Large National Taxpayers to present financial statements audited by an Authorized Public Accountant. In this way, those Large Taxpayers who, at the close of their fiscal period, determine a zero-profit tax, must provide, without a request from the Tax Administration, the audited financial statements within a period of three months from the end of the corresponding fiscal period, a period extendable to three additional months, upon prior justified request of force majeure or fortuitous event of the taxpayer. For the 2023 fiscal period, this obligation has a period of three months after the expiration date of the deadline to file the income tax return.

* Through Resolution MH-DGT-RES-0002-2024, published in La Gaceta No. 29 of February 15, 2024.

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