Introduces Modifications To The Legislacia N Tax Relating To Invoice Only Electra And Provides For Other Measures That Indicate

Original Language Title: INTRODUCE MODIFICACIONES A LA LEGISLACIÓN TRIBUTARIA EN MATERIA DE FACTURA ELECTRÓNICA Y DISPONE OTRAS MEDIDAS QUE INDICA

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"(Artículo 1º.-Introdúcense las siguientes modificaciones en la ley sobre Impuesto a las Ventas y Servicios, contenida en el decreto ley Nº 825, de 1974: 1) added in article 23, the following number 7:"7.-the tax charged on invoices issued in media other than paper, in accordance with article 54, will give right to tax credit to the purchaser or beneficiary in the period in which to make the acknowledgement of receipt pursuant to subsection first " of article 9 of law No. 19.983, which regulates the transfer and award merit Executive to the copy of the invoice. This limitation is not governed in the case of services, or acts or related contracts in which, by application of the provisions of article 55, the invoice should be issued before concluding the provision of services or the delivery of the respective goods. "."



(2) replaced article 54 with the following: "article 54.-invoices, purchase invoices, sales invoices and memos of debit and credit that taxpayers must issue consist of exclusively electronic documents issued in accordance with the law, without prejudice to relevant legal exceptions." The dispatch guides and ballots of sales and services may issue, at the option of the taxpayer, in electronic format or paper. However, vouchers or receipts generated in transactions paid through electronic means will have the value of ticket sales and services, case of taxpayers who have chosen to issue such ballots in format paper, in the form and conditions to determine the internal revenue service through resolution. For taxpayers who have opted to issue electronic tickets sales and services in which the payment of the respective transaction takes place by electronic means, both technological systems must be integrated in a way that set the internal revenue service through resolution, so that the use of the means of electronic payment amount necessarily the generation of your electronic ticket sales and services by the respective taxpayer.

For taxpayers who develop their economic activity in a geographical location without data coverage of mobile or fixed telecommunications operators that have infrastructure, or without access to electricity or decreed somewhere as a catastrophe the law Nº 16.282 area, they will not be obliged to issue the documents referred to in subsection first in electronic format and can always choose to issue them on paper. For these purposes, the internal revenue service, ex officio or at the request of a party, issue one or more resolutions, as required, and must identify the taxpayer or group of taxpayers who are in any of the situations concerned, requesting the respective technical agencies inform the geographical zones of the national territory without services or respective supplies, and the period during which such situation will be maintained or should be. Such information must be delivered by the agencies concerned on a regular basis as requested by the internal revenue service. Presented the request that comes to this subsection and while this is not resolved, the internal revenue service must allow the timbraje of tax documents which are necessary for the development of the draft or activity of the taxpayer. In any case, after 30 days without the application is resolved by the internal revenue service, this means accepted in the terms set out by the taxpayer. However, case of places declared as disaster area by earthquake or flood, resolution of the internal revenue service must be issued ex officio and within five working days of the publication in the official journal of the respective Decree of disaster, and must in such case authorizing the use of duly rings paper invoices that the taxpayer keep in reserve or authorize the Bills timbraje , as the case may be.

Tax documents which, according to the preceding subparagraphs, to be issued in paper, must expand into previously ringing forms according to the law and contain specifications that designate the regulation.

The printout on paper of electronic documents that referred first and will have the evidential of a private instrument emanating from the person under whose electronic signature is transmitted, shall be accomplished in their regard the requirement of ringing and other formal requirements requiring laws to tax documents issued in paper. "."

((3) amend article 56 of the following way: to) add in the second paragraph the following sentence before the separate point, preceded by a comma: "and may authorize the issuance in role of documents that should be issued in electronic form in accordance with subsection first article 54, by resolution should express the foundations by which authorization is granted and identify the taxpayer or taxpayers benefit group and the term of" the same, which, in any case, can be successively renewed as long as the reasons that originated the granting of authorization to remain".

(b) delete the third paragraph.

(c) replace the fourth subsection, which happened to be third, with the following: "In cases in which, according to this law, taxpayers issued in paper ballots, the National Directorate of the internal revenue service may authorize its broadcast by recording machines or other technological means.".