Taxpayers will be subject to a simplified tax regime. (Article 35 A).
The SII Commissioner may totally or partially exempt taxpayers from this regime from certain obligations through general regulations or may substitute them for other procedures that constitute a simplified procedure. (Article 35 B).
Taxpayers subject to this regime will not be entitled to a tax credit and will be released from the obligation to issue tax documents for their operations. (Article 35 C).
Taxpayers will be subject to a tax rate of 19% over the payments received for the services provided. (Article 35 D).
Taxpayers subject to this regime must declare in a simplified form and pay the taxes accrued in a tax period, until the 20th of the month following that in which the tax is accrued (Article 35 E).
The SII Commissioner, through a rule of general application, will establish the necessary procedures for the determination and payment of the tax in foreign currency.
Likewise, the SII Commissioner may authorize that the determination and payment of the tax be made in national currency, when the operation is carried out in foreign currency. (Article 35 F).
If, as a result of discounts, cancellations, termination or resolution of services, the taxpayer had returned the respective tax to the consumer, he may deduct said amount from the tax that he must pay (Article 35 G).
The Servicio de Impuestos Internos (SII) will be able to use all the technological control means at its disposal to verify compliance with tax obligations. (Article 35 H).
Likewise, the Servicio de Impuestos Internos (SII) may request the taxpayers subject to this tax the information that they have available on the identification of the sellers or service providers with respect to those who mediate and the amounts that are paid or made available to said sellers or providers. (Article 35 I).