2024-09-23 02:52:30
The SRI allows each glossary to be paid separately, without having to pay the entire debt.
He Internal Revenue Service (IRS) indicates that taxpayers who have been the subject of a determination by the tax administration (control of compliance with tax obligations) may benefit from the Remission of interest, fines and surchargesuntil July 31, 2024.
The alternative is splitting your debt into parts. That is, if a taxpayeras a result of a determination of the SRIglosses were generated within a tax (differences between the declared value and the one determined by the SRI) you can pay for each gloss separately.
This way, you do not need to pay the entire debt to qualify for remission.
How to apply for the SRI remission
He SRI points out that the taxpayers They will not be required to withdraw appeal proceedings in administrative or judicial proceedings in order to access the referral.
This means that they can pay some charges and continue with review or challenge processes on others.
An example to illustrate: If a taxpayer, as a result of a determination, was generated two glossaries for the fiscal year 2020.
The one for 100 dollars plus 30 interest, 20 surcharge and 10 fine, will have to pay without remission 160 dollars.
The other one for 50, plus 15 interest, 10 surcharge and 5 fine has to cancel without remission 80 dollars.
If the taxpayer decides to accept the remission for the first glosswould have to pay 100 and would save the payment of 60 interest, fines and surcharges.
The intention of the SRI
One of the objectives of the circular No. Nac-Dgeccgc24-00000004 is that more taxpayers take advantage of the remission, doubts about its application are clarified and this allows the collection of taxes owed to the taxpayer. State. The remission of interest, fines and surcharges is contemplated in the Organic Law on Economic Efficiency and Job Creation; and applies to tax obligations pending payment generated until December 31, 2023 (except the income tax fiscal year 2023).