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| titulo | ARTICLE 18: FORMALITIES OF THE PROMOTIONS |
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| contenido | ARTICLE 18: FORMALITIES OF THE PROMOTIONS
Any promotion addressed to the tax authorities must be submitted by digital document containing the advanced electronic signature. Taxpayers who exclusively dedicate themselves to agricultural, livestock, fishing, or forestry activities that are not included in the third paragraph of article 31 of this Code --613-Art. 31--, may not use the advanced electronic signature. The Service Tax Administration (Servicio de Administración Tributaria), by means of general rules, may determine the promotions that will be presented by means of a printed document. Promotions must be sent through the tax mailbox and must have at least the following requirements:
When the requirements referred to in sections I and II of this article are not fulfilled, the tax authorities will require the promoter so that within 10 days they comply with the omitted requirement. If the omission is not corrected within that period, the promotion will be considered as not submitted, as well as when it is omitted to indicate the email address. The taxpayers referred to in the third paragraph of article 31 of this Code --613-Art. 31-- will not be required to use the digital documents provided in this article. In these cases, promotions must be presented in a printed document and signed by the interested party or by those who are legally authorized to do so, unless the promoter does not know or cannot sign, in which case it will print it fingerprint. The promotions must be presented in the forms approved by the Service Tax Administration (Servicio de Administración Tributaria). When there are no approved forms, the promotion must meet the requirements established in this article, with the exception of the format and email address. They must also indicate the address to hear and receive notifications and, where appropriate, the name of the person authorized to receive them. When the promoter who has an advanced electronic signature certificate, accompanies documents other than deeds or powers of attorney, and these are not digitized, the promotion must present it in printed form, complying with the requirements referred to in the preceding paragraph, and must include its email address. The deeds or powers of attorney must be presented in digital form, when accompanied by a digital document. When the requirements referred to in the fourth and fifth paragraphs of this article are not fulfilled, the tax authorities will require the promoter so that within 10 days they comply with the omitted requirement. If the omission is not corrected within that period, the promotion shall be deemed not submitted, if the omission consists in not having used the approved official form, the tax authorities must specify the respective form in the requirement. The provisions of this article do not apply to declarations, request for registration or notices to the federal taxpayer registration referred to in article 31 of this Code. --613-Art. 31-- |
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