Procedures and Services

Taxpayer Duties:

1. To register in the Taxpayer Registry (RC).
2. To keep the personal and property data updated in the RC and provide those required by the ONAT.
3. To use the Tax Identification number in its relations with ONAT, and in its commercial and financial operations.
4. To keep in an auditable state, for five (5) years, the accounting books, records, vouchers, copies of the sworn declarations presented, merchandise declarations before Customs, payment receipts, the proofs of the retentions made, a copy of all the information provided to the Tax Administration as retainer or recipient and other documents established in each case.
5. To save and maintain in operational conditions for a term of five (5) years, the magnetic media that contain the information and the respective programs;  as well as, provide all the automated accounting records, when the accounting is carried out through electronic data processing.
6. To provide any information related to the used computer equipment, the specifications on the operating system, the languages ​​and utilities used, whether the processing is carried out on own equipment, leased or by another natural or legal person. 
7. To allow the staff of the Tax Administration to use the programs and utilities that make it possible to obtain the information to carry out any fiscal control action.
8. To submit the sworn statements, balance sheets, reports, certifications and other documents, in the form, terms and requirements established by law.
9. To certify, when appropriate and as established, the financial statements and present the opinion to the Tax Administration.
10. To appear before the corresponding Tax Administration within the term in which they are summoned, having to provide the required information.
11. To prove before the Tax Administration the origin of the funds that finance the expenses, disbursements or investments. If you are not required to keep accounts, prove the origin of said funds with the means of proof established by law.
12. To allow access to the fiscal domicile or place where the economic activity is carried out, of the officials and directors of the ONAT who attend in the performance of their duties, upon presentation of the work order that authorizes the auditing action or legal instrumentation to be carried out.

Taxpayer rights:

1. To receive courteous, professional and considerate treatment.
2. To enjoy a neat and tidy environment in the ONAT offices.
3.  That the tax legislation is applied in a fair and impartial manner.  That the confidentiality of your information is protected.
4. To receive free consultation services and others that facilitate compliance with tax obligations at the ONAT offices.
5. To submit claims against the administrative action and receive a response within the established time.
6. That your affairs are processed correctly and within the established deadlines.
7. To formulate and receive a response to your complaints, reports and other approaches that involve the ONAT.
8. To receive timely, correct and updated information.
9. To obtain the tax benefits provided for in the tax legislation.