MANDATORY UPDATE OF THE TAXPAYER REGISTRATION NUMBER (RUC)

The General Directorate of Revenue (DGI) has issued Resolution No. 201-4488 dated June 4, 2025, launching a mandatory campaign to update the information contained in the Taxpayer Registration Number (RUC) for all individuals and legal entities.

Key Points of the Resolution:

• Mandatory requirement: All taxpayers are required to update their RUC information.
• Deadline: The deadline to comply with this obligation is August 31, 2025.
• How to update: The update must be submitted exclusively through the e-Tax 2.0 portal, with all required fields correctly completed.
• Verification: All information submitted will be verified by the DGI.
• Penalties: Failure to update the RUC or providing incomplete, incorrect, or insufficient information may result in fines ranging from US$100.00 to US$500.00, as established by the Tax Procedure Code.

We urge all to complete this update as soon as possible to avoid penalties or disruption. Our team at AROSEMENA NORIEGA & CONTRERAS is available to assist you throughout this process.