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The SAT, Superintendecy of Tax Administration, has recently published the new procedure to request payment plans (agreements), via email.
The procedure goes as follow:
1. Taxpayer should send an email to the email address correspondent to his fiscal address and region:
2.- Download Form SAT-821 “Request for Payment Plans” – https://static1.squarespace.com/static/54878b5de4b0f5537e9b7720/t/5ea093d98d42ab4174a582b7/1587581915987/Formulario+SAT-821.pdf
The document should be filled up and signed by the taxpayer or it’s legal representative.
3. Form SAT-821 should be scanned and attached to the email.
4. Declarations created in Declaraguate in validated state (2-4), duly signed. If the requested payment plan is related to Fiscal Adjustments, a copy of the hearing or the notified resolution should be also attached to the email. In both cases, said documents should be scanned.
Other requisites:
- Taxpayer’s or legal representative ‘s Personal ID – DPI - or proof of RENAP stating the process for obtaining the document sowing the Unique Identification Code (CUI) or passport in case of an alien.
- Copy of the legal representative’s appointment.
WHAT DOES THE TAXPAYER OR RESPONSIBLE GET?
- Appointment scheduled to receive the Unilateral Acknowledgment of Tax Due for his signature, as well as the correspondent payment plan.
- First payment slips through Declaraguate (Form SAT-891). To make next payments, a voucher must be generated through Declaraguate by filling out Form SAT-891, specifying taxpayer’s NIT and application number (Form SAT-821).
SPECIAL CASES
No payment agreement is granted for the following cases:
- Value Added Tax
- Income Tax Withholdings
- Withholdings on Value Added Tax
If you need advice before sending your request, do not hesitate to contact us.
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