ARTICLE 17 E: WHAT ARE THE DIGITAL STAMPS

When the taxpayers send a digital document to the tax authorities, they will receive the acknowledgment of receipt containing the digital stamp. The digital stamp is the electronic message that proves that a digital document was received by the corresponding authority and will be subject to the same regulation applicable to the use of an advanced electronic signature. In this case, the digital stamp will identify the agency that received the document and it will be presumed, unless proven otherwise, that the digital document was received at the time and date indicated in the acknowledgment of receipt mentioned. The Service Tax Administration (Servicio de Administración Tributaria) will establish the means for taxpayers to verify the authenticity of the acknowledgment of receipt with a digital stamp.