Rulings On Electronic Submission Of Accounting Information

On July 4, 2014, the Second Restatement to the Administrative Tax Rules for 2014 (the "Rules") was published in the Federal Official Gazette. Among the most relevant amendments are rules I.2.8.6., I.2.8.7. and I.2.8.8., all applicable to the electronic filing of accounting information.

Pursuant to the Rules, taxpayers must now upload onto the digital platform of the Tax Administration Service, their electronic files in XML format trough the taxpayer's Tax Mailbox or through delivery at the local offices of the Tax Administration Service. The files submitted must contain the following accounting information: