Decree number N° 41330-H sets forth the obligation to update relevant tax information so that it includes an e-mail address, specifically in the case of taxpayers who, at the time of registration, did not provided an e-mail.

The update requested by the Tax Administration is to be provided by completing the Modification of Data Form, no later than January 14, 2019, and presenting it either before the Virtual Tax Administration (ATV) or physically in the corresponding Tax Administration office.

Failure to comply with this obligation constitutes an infraction of 50% of a base salary for each month or fraction of a month of delay in compliance, not to exceed 3 base salaries.

In addition, starting January 2nd, 2019, any notification issued by the Tax Authority will be sent to the email address that has been registered.

Dentons Muñoz can provide you with the legal advice required to comply with your tax obligations. Please do not hesitate to contact our Tax Law Practice to obtain further information on the extent and implications of these new regulations.