Thursday, August 14, 2025 | Fifth Supplement No. 102 to the Official Register
In Resolution NAC-DGERCGC25-00000020, issued on August 13, 2025, the Internal Revenue Service announces an exceptional extension for the filing of tax returns and annexes that were due on August 12, 2025.
This decision is due to technological failures caused by high demand on the system, which made it difficult for many taxpayers to meet their obligations on time.
The new provision establishes that the filing deadlines for these returns will be extended as follows:
| LAST DIGIT OF TAX ID (RUC) | MAXIMUM EXTENSION DEADLINE |
| 1 | 08/19/2025 |
| 2 | 08/21/2025 |
| Special Taxpayers | 08/15/2025 |
In all cases, the extension applies without interest or penalties; however, payments already made for such charges will not be refunded. If the new due date falls on a public holiday or mandatory rest day, the deadline will be moved to the next business day.
Finally, the resolution takes immediate effect and aims to ensure that taxpayers can comply with their obligations without penalties due to the reported issues, as well as to facilitate the filing process.
For further information, please contact:
dpino@bustamantefabara.com, lutreras@bustamantefabara.com, and mfiallos@bustamantefabara.com
Prepared by:
Attorney Liliana Utreras and María Emilia Fiallos