Foreign Non-Profit Organizations
There are 3 main duties:
Foreign Non-profit organizations that have the nature of taxpayers must file the Income Tax Returns of 2022 considering the following deadlines:
If you are a Non-Profit Organization -ESAL- or an Entity of the Cooperative Sector -ESCOOP-, you must update your Web Registry to continue in the Special Tax Regime, otherwise you will be a taxpayer of the Ordinary Regime for the taxable period 2023.
Paragraph 3 of Article 364-5 of the National Tax Code establishes that the update of the web registry must be done within the first three months of every year. Check deadlines to update the Web Registry.