Resolution 201 of May 3, 2017, whereby it is agreed the text of the procedure to subscribe payment agreements for the cancellation of delinquent tax liabilities, under the competence of the General Directorate of Revenues.
Establishes that payment agreements may only be settled in case of delinquencies on the following taxes: Income tax, real-estate tax, education insurance, supplementary insurance, franchise tax, operation notification, tax on remittances abroad, Code 105 and any other direct tax.
Every payment agreement must include the following provisions that the taxpayer and his/her joint co-debtor or guarantor shall not refuse nor the Administration waive:
- Waive to domicile.
- Authorize discounts on any or all income sources guaranteeing this Payment Agreement, up to the total amount of the debt.
- Authorize the Administration to provide lending institutions or third parties, reference on his/her behavior in relation to compliance of the Payment Agreement.
- To put the credit into effect by means of any legal form whether assignment, compensation or sale thereof.
In its Article 6, it establishes the methods of payment: voluntarily, direct discount and debit from the account.
The respective Good Standing Certificate in relation to Payment Agreements shall be issued to taxpayers under any of the following circumstances:
- If the payment agreement has been paid entirely by the taxpayer.
- If the taxpayer is up-to-date in the payment of his/her installments and has paid monthly payments equivalent to FORTY-FIVE PERCENT of the total amount of the payment agreement.
- When requesting the approval of the payment agreement, the taxpayer pays FORTY-FIVE PERCENT of the total amount of the payment agreement.
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