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| titulo | ARTICLE 32 H: WHO MUST PRESENT AS PART OF THE STATEMENT OF THE FISCAL YEAR, INFORMATION ABOUT THEIR FISCAL SITUATION |
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| contenido | ARTICLE 32 H: WHO MUST PRESENT AS PART OF THE STATEMENT OF THE FISCAL YEAR, INFORMATION ABOUT THEIR FISCAL SITUATION The taxpayers listed below must submit to the tax authorities, as part of the fiscal year statement, information on their tax situation, using the means and formats established by the general rules established by the Service Tax Administration (Servicio de Administración Tributaria). --618-Art. 83-- --618-Art. 84--
The amount of the quantity established in the previous paragraph will be updated in the month of January of each year, with the update factor corresponding to the period from the month of December of the penultimate year to the month of December of last year immediately preceding in which the calculation is made, in accordance with the procedure referred to in article 17-A of this Code. --610-Art. 17A--
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