Local Non-Profit Organizations
There are 8 main duties:
Income taxpayers, that perform business activities with related parties located abroad, are subject to transfer pricing regime and must file the informative tax return and supporting documentation.
Check here deadlines for transfer pricing informative return and supporting documentation.
Withholding agents of VAT and income tax, and designated self-withholders of Income Tax are required to submit and pay returns every month during 2023.
If you are a Non-Profit Organization -ESAL- or an Entity of the Cooperative Sector -ESCOOP-, you must update your Web Registry to continue in the Special Tax Regime, otherwise you will be a taxpayer of the Ordinary Regime for 2023.
Paragraph 3 of Article 364-5 of the National Tax Code establishes that the update of the web registry must be done within the first three months of every year.
The subjects obliged to file the beneficial owners report under Resolution 164 of 2021 will have to comply such obligation no later than July 31, 2023.