Tax News | July 2023

Our Tax & Legal area prepared a new edition of the #TaxNews of the month. On this occasion, important topics will be addressed such as the new “Fiscal Pact” proposed by the Government, the new Law that regulates rural health services, in addition to various resolutions and official letters, among others.

  • New “Fiscal Pact”
  • New Law No. 21,581, which regulates rural health services
  • New Law No. 21,582 that eliminates or modifies the intervention of notaries in certain procedures, actions and efforts
  • Court of Appeals confirms appeal ruling regarding the surcharge on non-agricultural real estate in urban areas and that corresponds to unbuilt sites, abandoned properties or ballast wells
  • Exempt Resolution No. 70: extension of the deadline for submitting sworn statements on transfer pricing, forms numbers 1907, 1937, 1950 and 1951
  • Exempt Resolution No. 74: reorganizes and establishes the scope of powers of the units that make up the management of large taxpayers
  • Exempt Resolution No. 76: modifies exempt resolution No. 128 of 2022
  • Reserved letter No. 41: response to binding consultation on business reorganization
  • Official letter 1675: specifies the scope of official letter No. 1077 of 2023, regarding degrees obtained in foreign educational institutions
  • Official Letter 1725: tax cost in the contribution of shares, for the purposes of the provisions of the fifth paragraph of article 64 of the tax code
  • Official Letter N°1726: application of the luxury tax exemption
  • Official Letter 1729: payment or withholding of VAT when the service provider has domicile or residence abroad
  • Official Letter N°1783: VAT TAX credit and recovery of additional tax on vehicles registered in the name of a motor company
  • Official Letter N°1839: monetary correction of inventories acquired abroad
  • Official Letter N°1895: qualification of a technology company as a professional society
  • Official Letter No. 1963: tax treatment applicable to the readjustment of article 57 of the tax code, associated with the return of amounts paid improperly or in excess