As part of the process of digitalization of tax procedures, as of July 1, 2021, taxpayers who register with the Superintendence of Tax Administration will be added to the Online Electronic Invoice regime.
Data from the Superintendence of Tax Administration (SAT) show that as of March 2021, 265,620 taxpayers had already registered in the Online Electronic Invoice (FEL) regime.
In Costa Rica, taxpayers interested in benefiting from exemptions or reduced rates of payment of Value Added Tax must register with the Directorate General of Taxation.
The changes were detailed on October 15, 2019, when the resolution of the General Directorate of Taxation (DGT) No. DGT-DGH-R-060-2019, entitled "Procedure for requesting registration, special orders for the authorization of exemption or reduced rate of Value Added Tax (VAT)", was published in the Official Newspaper La Gaceta."
In El Salvador, it is expected that electronic invoicing will be in effect in 2020, since reforms to the Tax Code and the Law on the Transfer of Movable Goods Tax are still needed.
Authorities from the Ministry of Finance reported that to implement electronic invoicing, they already meet with representatives of the Inter-American Development Bank (IDB) and expect the arrival of experts from Costa Rica.
In El Salvador the plan is to implement a pilot plan to test the electronic billing system over the next two months, starting with six companies.
The global project that will simplify 63 processes currently carried out by large taxpayers is expected to be consolidated in the next two or three years, since it is still in the stage of purchasing computer equipment.
Details of the new agreement on the Online Electronic Invoice Regime, taxpayer segments and the deadlines for their incorporation into the regime.
From a tax memorandum by Tezó and Associates:
In September 2007, through the Agreement of Directory Number 24-2007, the SAT implemented the "Optional Electronic Invoice Regime" - FACE 1- and as its name indicates, use of Electronic Invoices was optional for taxpayers.
The SAT has extended until September 19 the deadline for the exemption of 90% of fines, interest and surcharges for taxpayers, whether natural or legal.
The tax amnesty announced by the Superintendency of Tax Administration in May of this year and which was to have a term of three months, has been extended for 30 more days, until September 19.
The First Chamber has dismissed a motion by the Chamber of Industries, and the Taxation department will be able to require large taxpayers to present information deemed sensitive in the AMPO system.
From a statement issued by the Ministry of Finance:
First Chamber confirms the power of Taxation to request information through the AMPO
An amendment to the regulations of the income and sales tax laws, which will allow companies to issue electronic invoices in dollars, is in process.
The deputy minister of finance, Fernando Rodriguez, told Nacion.com that the purpose of the amendment is to adjust the regulations to the reality of the country, since"...
It has been announced that from March a group of large taxpayers will have to start using the electronic billing system mandatorily.
According to the Directorate General of Taxation, they will begin with a group of companies considered large taxpayers, who have already received training to implement the use of electronic invoices starting from March.
The Directorate General of Taxation has hired an external service that cross matches taxpayer data in public databases to identify suspicious patterns that might suggest misconduct.
The project called Predictive Model started to be implemented by the Ministry of Finance of Costa Rica this year, and aims to analyze the behavior of firms and individuals in order to identify suspicious or unusual patterns in the process of declaration of income and tax payments.
On February 14 a pilot project will start that will connect six previously selected major companies to a digital billing system that will be operated by the Treasury.
Publication of the resolutionin the official newspaper, La Gaceta, establishes the method for starting implementation of an electronic invoicing system, from February 2017, two years after the original planned start date. See resolutionDGT-R-48.Authorization for the use of electronic invoicing and associated electronic documents. In addition, publication was also made of thecriteria for gradual selectionof taxpayers last November 3 in La Gaceta.
In January 2017 a rule will come into effect which allows the lifting of bank secrecy by court order at the request of the Tax Administration.
Decree 37-2016 Law to strengthen fiscal transparency and governance for the SAT was published today in Diario de Centroamerica, along with the dates for when each of the amendments adopted in the reform becomes effective.
The main private sector union in Costa Rica has agreed to form a technical team together with the government to create a database of corporate shareholders.
The Costa Rican Union of Chambers and Associations of Private Enterprise (Uccaep) agreed with the Government of the Republic to form a team (including tax and computer experts) to assess the conditions for creating a database of shareholders, reported Nacion.com.
In Panama a new constitutional ruling prevents outsourcing of tax collections to private natural and legal persons, repealing a presidential decree.
The Supreme Court (CSJ) declared as unconstitutional paragraph 3 and subsequent paragraph of Cabinet Decree 109 of May 7, 1970 that allowed the public function of tax collections to be carried out by private individuals and corporations, which was aimed at monitoring the collection of taxes.
An appeal by the private sector has been rejected and the Treasury will be able to require large taxpayers to be included in the AMPO system which contains information deemed sensitive.
From a statement issued by the Ministry of Finance:
The Ministry of Justice has finally decided in favor of the Tax Administration, in the process that the Chamber of Food Industry and several coadjuvants filed against the Scheduled Analysis Multifunctional and Target tool (AMPO).
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