Date: August 7, 2025 | Official Register, Fourth Supplement No. 98 | Resolution of the Internal Revenue Service (SRI) No. NAC-DGERCGC25-00000018 of August 6, 2025
Subject: Amendments Incorporating Provisions on the Obligation to Report to the Financial and Economic Analysis Unit (UAFE)
The Internal Revenue Service (SRI) announces the incorporation of new regulatory provisions regarding the obligation to report to the Financial and Economic Analysis Unit (UAFE).
These amendments aim to strengthen control and compliance mechanisms in the prevention of money laundering and the financing of crimes.
Provisions:
- Update of the Single Taxpayer Registry (RUC):
The Single Taxpayer Registry Certificate will include a specific section indicating whether the RUC holder is required to report information to the UAFE. - Suspension of the RUC for Non-Compliance:
The SRI may suspend the RUC ex officio for taxpayers who fail to obtain their UAFE Registration Code within thirty (30) business days from the opening or update of the RUC, in cases where registration with the UAFE is legally required. - Lifting of the Suspension:
To reactivate a RUC suspended for this reason, the taxpayer must submit the UAFE-issued Certificate of Compliance with Obligations, which certifies that the required registration has been completed.
For further information, please contact: sgordillo@bustamantefabara.com and yportilla@bustamantefabara.com
Prepared by:
Attorney Yessenia Portilla and Attorney Sofía Gordillo