General Resolution 5133, which is published this Tuesday in the Official Gazette, extends the exception to subjects reached retroactively since May 2021.
In these cases, registrations must be made in the respective books or records within the first 15 days of the month immediately following the one in which the corresponding receipts were issued or received.
The exception to the obligation of the Digital VAT Book will be made automatically.
In those cases where it does not operate, the cancellation must be requested with a tax code through the “Registry System”.
When by virtue of inspection processes there are indications that suggest an inadequate framing of the exception, the characterization of office will be carried out to reestablish the mandatory use of the Digital VAT Book.
The same procedure will operate for those subjects who, for any reason, lose the exemption or whose certificate of exemption in income tax is not renewed.
Source From: Ambito
David William is a talented author who has made a name for himself in the world of writing. He is a professional author who writes on a wide range of topics, from general interest to opinion news. David is currently working as a writer at 24 hours worlds where he brings his unique perspective and in-depth research to his articles, making them both informative and engaging.
