Declaration and payment of self-withholdings applicable to Large Taxpayers

Through Resolution NAC-DGERCGC24-00000030, the Internal Revenue Service regulated the declaration and payment of income tax self-withholdings applicable to large taxpayers:

3. Self-Withholdings Declaration: Self-withholdings must be declared monthly using the “Minimum Advance Payment of Income Tax and Self-Withholdings of Large Taxpayers Form”. This form will be used from August to declare the amounts payable for the month of July.
4. Outflow Tax (ISD) Credit Notes: Outflow Tax credit notes may be used to fully or partially offset the amount payable for self-withholdings applicable to large taxpayers settled monthly, within the validity period of such notes.
5. Exception Credit Notes: Exception credit notes may be used to fully or partially offset the amount payable for self-withholdings applicable to large taxpayers settled monthly, within the validity period of such notes.