Resolution 201-10011 on new tax obligation called Report of Sales and Services Rendered

Resolution 201-10011 of October 20, 2021, implements the report of sales and services rendered or 1027 forms. This resolution will be effective as of February 1, 2022.

Who must file this report?

Individuals or legal entities that must file income tax returns and whose gross income is equal to or greater than one million dollars and with total assets equal to or greater than three million dollars in the previous fiscal period.

Details to be included in the report

  • Details of operations carried out with ITBMS taxpayers.
  • Details of operations arranged with the State.
  • Details of operations destined for export.

This report of sales and services rendered must include the required information corresponding to the previous month, starting with operations in January 2022.

Likewise, the report must be submitted through the e-Tax 2.0 platform on a monthly basis no later than the last business day of the month following the period to be reported.

For more details on this resolution see here:

Resolution 201-10011

Related pages:

Published October 30th, 2021, as Laws on Tax by Johana Sum