A possible Extraordinary Payment Agreement (Tax Transaction) is established for all those taxpayers notified of an act of the DGI, which has established the demand of balances in favor of the Treasury whose nominal value of the tax exceeds fifty thousand (B/.50,000) and even when such amount also includes interest, surcharges or fines, and who are in the following stages:
Extraprocesal
1. Obligations under audit process without the need for a resolution to open the audit process.
2. Those amounts that are determined from a tax regularization act.
3. Those arising from requests for voluntary regulation by the taxpayer.
Intra-procedural
1. Those determined as a result of an audit process.
2. Those that have been determined by resolution.
3. Those that have been appealed before the General Revenue Directorate and have not been resolved.
4. Those that are determined by an administrative act that has been appealed before the Administrative Tax Court and have not yet been resolved.
The “Extraordinary Payment Agreement” must be requested by special request through an attorney (preferably a tax expert) and must be made before November 30, 2023.
Important Fact: Regardless of whether or not the DGI accepts your proposal of “Extraordinary Payment Agreement”, the opportunity to take your case to another instance and solve your conflict in advance is reactivated, reducing the impact of the interests against you, through this procedural impulse.
Note: For more information write to jmitre@lacgrp.com