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Virtual Tax Administration (ATV) platform was restored

Last Monday, June 13th, the Virtual Tax Administration (ATV) platform was restored by the Tax Ministry, in order for taxpayers to comply with their tax obligations such as filing returns, registrations, de-registrations or modifications, payments by connectivity, preparation of electronic vouchers, among others.

Remember that the pending monthly returns that could not be filed during the period in which the platform was disabled still need to be filed, as is the case of the Withholdings at source Declaration and the Value Added Tax Declaration, particularly with respect to March, April and May 2022 even if these were paid by means of form D-110, Official Payment Receipt.

In order to ease the process of filing the pending returns, the Tax Administration established the following schedule:

Taxpayer Month to be declared Original Expiration Date Deadline to Submit
Major Taxpayers March 2022 15th of April, 2022 From the 13th to the 24th of June, 2022
April 2022 15th of May, 2022
May 2022 15th of June, 2022
All other Taxpayers March 2022 15th of April, 2022 From the 20th to the 24th of June, 2022
April 2022 15th of May, 2022
May 2022 15th of June, 2022

Furthermore, new deadlines were established for the following tax obligations:

  1. Disclosure statements for inactive entities: extended until August 16th, 2022.
  2. Disclosure statements of VAT perceptions on purchases of international services through the internet, digital platforms or by cross-border digital services intermediaries: Extended until June 30th, 2022.
  3. Disclosure statement corresponding to forms D-150, D-155 and D-157: There will be a term of 10 business days as of the reestablishment of the Declar@Web platform.
  4. Payment of the tax of legal entities: As of the ATV’s re-establishment, the companies that were incorporated on April 18th, 2022, onwards, will have a term of up to 30 calendar days for the payment of the tax of legal entities.
  5. Registration, modification, and deregistration of taxpayers: As of June 13th, 2022, taxpayers or tax obligors that have processed the registration or modification of data in the tax administrations during the period of disablement the tax platforms, will have 10 business days to register them in the ATV platform.
  6. Renewal of the cryptographic key: It will be available as of June 13th, 2022, through the ATV platform.
  7. Registration of invoices in the ATV platform: Taxpayers using the free electronic invoicing system of the Tax Ministry must revoke and generate a new cryptographic key and incorporate the contingency physical invoices they prepared during the period of disablement the tax platforms.

TACTIC Legal Studio

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