Inactive commercial companies and the D101
A company is considered inactive when it is legally constituted but does not engage in lucrative activities. Additionally, on the same date, they must submit the Transparency and Final Beneficiaries Registry. Furthermore, they must support this information…
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Treasury proposes constitutional amendment
The Ministry of Finance seeks to reform the Constitution to allow the government’s external borrowing to not require the approval of the deputies, arguing that this would allow taking advantage of better financial conditions. The proposed reform would modify Article 121 of the Constitution.
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Declaration D-101 of the income tax
Non-compliance can result in fines and penalties, including half of the minimum wage for failing to submit the D-101 declaration and interest for not paying the tax. All taxpayers must submit the D-101 declaration of income tax for the fiscal period 2023 no later than March 15.
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