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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.35

    • ARTICLE 10: WHAT IS CONSIDERED FISCAL ADDRESS

     

    It is considered fiscal address (RLA: Art. 231):

  • In the case of individuals:

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  • When they carry out business activities, the place where the main seat of their business is located.

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  • When they do not carry out the activities indicated in the previous paragraph, the place they use for the performance of their activities

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  • Only in cases where the individual, who performs activities indicated in the preceding paragraphs does not have a local, in its home. For these purposes, the tax authorities will inform the taxpayer in their home, which has a period of five days to prove that their address corresponds to one of the cases provided for in subsections a) or b) of this section.

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    Provided that the taxpayers have not declared any of the addresses mentioned in the preceding paragraphs or have not been located therein, the address they have declared to the financial entities or to the savings and loan cooperative societies, when they are users of the services they provide.

     

  • In the case of legal entities:

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  • When they are residents of the country, the place where the main business administration is located.

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  • In the case of establishments of legal entities resident abroad, said establishment; in the case of several establishments, the place where the main business administration is located in the country, or in the absence the one they designate.

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    When the taxpayers have not designated a fiscal address being obliged to do so, or have designated as a fiscal address a place other than the one that corresponds to them in accordance with the provisions of this same provision or when they have declared a fictitious address, the tax authorities may carry out proceedings in any place where they carry out their activities or in the place that according to this article considers their address, interchangeably.