On Dec. 11, URY Tax established fines applicable to violations.
URY Tax published Resolution 2868/2024 in order to establish the penalties for non-compliance with formal obligations before the applicable Single Tax Registry (RUT).
Highlights
Articles 9, 12, 13, 13 bis, 15, 19, 31, 31 bis, 32, 34 bis, 35, 36, 36 bis of Decree 597 of Sep. 21, 1988 require registering in RUT prior to the initiation of taxable activities.
Additionally requires to keep said registration up to date, and the calculation of the cost of duplicate copies of the registration certificate in the Single Tax Registry.
Beginning on Jan. 1, 2025, violations due to omission of formal duties will be punishable according to the penalty schedule set forth in Resolution 2.868.
Value of the duplicate of registration certificate in the RUT was set at $760.
Effectiveness
Resolution provisions become effective on Jan. 1, 2025.
