Tax News | May/June 2025

Tax issues dealt with in May and June 2025:

• Law N°21. 755: Regulatory Simplification and Promotion of Economic Activity
• SII establishes objective parameters for effective cooperation in the clarification of tax offences
• SII establishes procedure for anonymous complaints of tax offences
• SII establishes procedure for obtaining RUT and commencement of activities
• SII establishes procedure for certain taxpayers to request not to be notified by e-mail by SII
• Refund of tax paid in respect of disproportionate withdrawals
• Tax treatment of the execution of the guarantee bond
• General Anti-avoidance rule in the division and subsequent merger of companies
• Proceeding of certificate issued by Pro Pyme company at the end of business for income distributed to partners
• Acquisition and assignment of real estate DFL N°2 by individual entrepreneur and limits to the deduction of expenses and tax credits
• Modifications of tax appraisals ordered by enforceable judgments