Agreement 585-2018

PURPOSE. This Instruction has as its object to develop the provisions contained in Article 115 of the Tax Code.

SCOPE OF APPLICATION. The norms contained in this Instruction shall apply throughout the national territory for all acts, facts and situations regulated in Article 115 of the Tax Code.

DEFINITIONS. For purposes of the application of this Instruction, the following concepts are defined: 1. AA: Customs Administration 2. AT: Tax Administration 3. CGR: General Accounting Office of the Republic 4. DGCFA: General Directorate of Control of Customs Franchises 5. DGPT: General Directorate of Tax Policy 6. GA: Administrative Management 7. RESOLUTION FOR THE RETURN OF TAXES: That which is issued by the AT, AA, DGCFA or another entity created for special purposes in tax or customs matters by means of which it recognizes and authorizes the return of taxes paid unduly or in excess in favor of the obligated taxpayer, by virtue of the right it has in accordance with a law. 8. SEFIN: Ministry of State in the Office of Finance 9. SG: General Secretariat 10. TGR: General Treasury of the Republic TITLE II OF THE PROCEDURE FOR THE RETURN

REQUEST FOR THE RETURN OF TAXES. Obligated taxpayers may request the return of taxes from the institutions that participate in the tax and customs system in accordance with the following:

Obligated taxpayers in all requests must expose in detail all facts and grounds that prove the existence of unduly paid or excess payments, accompanying the pertinent evidence in accordance with what is established in Article 116 of the Tax Code. The resolutions for the return of taxes must be issued within a maximum period of sixty (60) business days counted from the presentation of the request in accordance with the provisions of Article 86 of the Tax Code.

NOTIFICATION OF THE RETURN RESOLUTIONS. The Resolutions authorizing the return of taxes issued by the DGCFA, AT or another Entity created for special purposes in tax or customs matters must be notified to the obligated taxpayers as a prior requirement to proceed to notify the SG of SEFIN in accordance with what is established in Article 115 Numeral 3 subsection a) of the Tax Code. The notification must comply with the requirements established in Article 88 of the Tax Code.

PROCEDURE FOR THE PAYMENT OF RETURNS AT SEFIN. 1. Once the Resolution for the Return of Taxes has been notified to the SG of SEFIN, the obligated taxpayers must be required to present the following within a maximum period of ten (10) business days:

• a)

  SIAFI PIN;

• b)

  Copy of Identity Card in the case of natural persons beneficiaries;

• c)

  Copy of the National Tax Registry;

• d)

  Power of attorney or photocopy of the Power duly authenticated in the case that the payment of the returns is processed through a legal representative (attorney); and, e) Certificate of Solvency in the payment of taxes and tax obligations issued by the SAR. In case of not being solvent, SEFIN shall apply the corresponding withholding; and, f) Receipt that must express: i. That it receives the authorized value from the TGR ii. The authorized amount in words and numbers; iii. Full name of the beneficiary iv. The concept for which the receipt is issued; v. Date; vi. Signature; The requirement suspends the period to make the payment of the return; that is, the time that elapses between the notification of the requirement and its fulfillment does not form part of the count of the 40 calendar days established in Article 115 of the Tax Code. In case of non-compliance with the requirement, the expiration of the corresponding proceeding must be declared. 2. On the second business day following the fulfillment of the Requirement, the General Secretariat shall send to the GA the certification of the return of taxes together with the documents listed in numeral 1 of this Article. 3. The GA, on the second business day following receipt of the documentation sent by the SG, must require the CGR to enable the accounting account to make the payment of the authorized return.

  4. The CGR, within a period of five (5) business days, must notify the GA of the accounting accounts enabled to make the payment of the authorized return. 5. The GA, on the second business day following receipt of the notification from the CGR, shall generate the payment order for the return which must be authorized by the competent authorities within a period of three (3) business days. 6. The TGR shall schedule the payment of the return of taxes authorized within a maximum period of ten (10) business days.

PERIOD FOR MAKING THE PAYMENT OF THE AUTHORIZED RETURN. SEFIN must make the payment of the return within a maximum period of forty (40) calendar days counted from the following business day of the date on which the SG of SEFIN issues the order that evidences the notification of the Resolution for the Return of Taxes. The time that elapses between the notification of the requirement and its fulfillment does not form part of the count of the forty (40) calendar days mentioned above.

TRANSITIONAL PROVISION. The requests for payment of returns authorized by the DGCFA, AT and other special entities created in tax matters, prior to the entry into force of this instruction shall be resolved as follows: 1. Obligated taxpayers must present the request for payment of the tax return at the GA of SEFIN, which must require the following: g) SIAFI PIN; h) Copy of Identity Card in the case of natural persons beneficiaries; i) Copy of the National Tax Registry; j) Power duly authenticated in the case that the payment of the returns is processed through a legal representative (attorney); k) Certificate of Solvency in the payment of taxes and tax obligations issued by the SAR. In case of not being solvent, SEFIN shall apply the corresponding withholding; and, l) Receipt that must express: vii. That it receives the authorized value from the TGR viii. The authorized amount in words and numbers ix. Full name of the beneficiary x. The concept for which the receipt is issued xi. Date xii. Signature The requirement suspends the period to make the payment of the return; that is, the time that elapses between the notification of the requirement and its fulfillment does not form part of the count of the 40 calendar days established in Article 115 of the Tax Code. 2. On the second business day following the fulfillment of the Requirement, the GA must send to the DGPT the certification of the return of taxes together with the documents listed in numeral 1 of this Article for the respective confirmation of the values at the DGCFA, AT and other entities created in tax matters, which must confirm it within a maximum period of three (3) business days. 3. On the following business day of receipt of the confirmation from the DGCFA, AT and other entities created in tax matters, the DGPT shall issue the response to the request for confirmation. 4. The GA, on the second business day following receipt of the confirmation from the DGPT, must require the CGR to enable the accounting account to make the payment of the authorized return. 5. The CGR, within a period of five (5) business days, must notify the GA of the accounting accounts enabled to make the payment of the authorized return. 6. The GA, on the second business day following receipt of the notification from the CGR, shall generate the payment order for the return which must be authorized by the competent authorities within a period of three (3) business days. 7. The TGR shall schedule the payment of the return of taxes authorized within a maximum period of ten (10) business days.

EFFECTIVENESS. This Instruction shall enter into force on the day of its approval and must be published in the Official Journal, The Gazette. LET IT BE KNOWN AND PUBLISHED, ROCÍO TÁBORA State Secretary in the Office of Finance CÉSAR VIRGILIO ALCERRO GÚNERA General Secretary