El Salvador: 16 de enero último día para presentar formulario F211 “Actualización de Dirección para Recibir Notificaciones”
Published date | 16 January 2023 |
Author | Carlos Pineda |
Law Firm | Consortium Legal |
Por este medio hacemos de su conocimiento:
La Dirección General de los Impuestos Internos del Ministerio de Hacienda, a través de su sitio web, informa a los contribuyentes inscritos en IVA que este lunes 16 de enero de 2023 vence el plazo para presentar el formulario F211 denominado: “Actualización de Dirección para Recibir Notificaciones”, a fin de dar cumplimiento a la obligación formal establecida en el Art. 90, inciso 2, del Código Tributario.
La Actualización de Dirección para Recibir Notificaciones, por medio del Formulario F211 se encuentra únicamente disponible en el Portal de Servicios en línea DGII, vía electrónica para presentar dicha obligación tributaria.
Respecto de la obligación para Actualizar Dirección para Recibir Notificaciones, es importante traer a cuenta que, mediante circular emitida por la Dirección General de Impuestos Internos número 001/2012, sobre la: Obligación de actualizar dirección para recibir notificaciones, la DGII dispuso la exclusión del cumplimiento de la citada obligación, a los sujetos pasivos que no hayan realizado un cambio efectivo del lugar para recibir notificaciones o que habiéndolo efectuado lo hayan informado a la Administración Tributaria sin realizar ninguna modificación posterior.
Sin embargo, mediante circular emitida por esa Dirección General número 001/2020, se SUPRIMIÓ la circular 001/2012 respecto de la exclusión del cumplimiento de la obligación anteriormente mencionada, por lo cual, a partir del año 2020 se retoma el cumplimiento de dicha obligación tributaria.
Para tener acceso a los servicios en línea brindados por el Ministerio de Hacienda, puede dar clic en el enlace siguiente:
https://portaldgii.mh.gob.sv/ssc/home
Para cualquier consulta adicional, favor comunicarse con el Doctor Diego Martín (dmartin@consortiumlega...
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