Nicaragua: Aviso: Requerimientos para Actualización de Información del Contribuyente
Published date | 06 June 2022 |
Law Firm | Consortium Legal |
De conformidad con el artículo 102 numeral 5 y el artículo 103 numeral 1 del Código Tributario de la República de Nicaragua, los contribuyentes están en la obligación de mantener los datos inscritos en el Registro Único de Contribuyentes actualizados; para tales efectos, la Administración Tributaria tiene la facultad de requerir dicha actualización y el contribuyente deberá suministrar la información requerida en el plazo de ley, so pena de multas administrativas por incumplimiento.
La Dirección General de Ingresos (DGI) notifica a los contribuyentes Requerimientos de Información Tributaria, a través de los cuales solicita la actualización de información del Registro Único de Contribuyentes (RUC), esto implica la actualización de datos básicos de la sociedad, tales como el domicilio tributario, representante legal, actividad económica, junta directiva vigente, composición accionaria, etcétera. Para cumplir con este requerimiento, el contribuyente deberá proporcionar toda la información solicitada con los documentos legales que la avalen, así como completa el Formulario de Persona Jurídica de la Dirección General de Ingresos.
De conformidad con el artículo 27 del Código Tributario, el contribuyente tendrá un plazo de 10 días hábiles para suministrar toda la información y documentación legal requerida por la Administración Tributaria. El plazo es contado a partir del día siguiente a la notificación y se excluyen del cómputo los sábados y domingos, así como los días feriados de conformidad con la legislación vigente. Por lo anterior, cuando se reciban este tipo de...
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