The tax authority (Servicio de Impuestos Nacionales) issued guidance—RND N°102300000029 (4 September 2023)—providing that:
- The expiration period established in the Regulatory Resolution of Directory RND N°102100000011 for the registration and / or confirmation of tax documents in the “Registry of Purchases and Sales value added tax (VAT)”—of the fiscal period August 2023—for taxpayers whose NIT (número de identificación tributaria) ends in digits 5, 6, 7, 8 and 9, has been extended to 12 September 2023….
Source: KPMG
