The Servicio de Rentas Internas (SRI) has issued Resolution No. NAC-DGERCGC25-00000030, introducing a new requirement that tax obligations will only be considered fulfilled when both the declaration and full payment have been completed.
According to the SRI, this measure aims to improve administrative efficiency and ensure timely tax collection. The resolution specifies that simply declaring taxes is not sufficient; payment in full must also be made for the obligation to be recognized as met.
“This measure seeks to strengthen administrative efficiency and guarantee timely collection,” stated the SRI in its announcement.
The change reflects an effort by the SRI to streamline processes related to tax compliance and reinforce the importance of meeting all fiscal responsibilities in order to avoid delays or shortfalls in government revenue.


