The Internal Revenue Service, through Resolution No. NAC-DGERCGC24-000000037, has permanently reformed the deadlines for submitting the withholding annex under the employment relationship ("RDEP"), with the new submission deadlines as follows:

The provision regarding the extension of the due date when it coincides with mandatory rest days or holidays remains in effect, as does the requirement that obligated subjects must submit this annex even if they have not generated any withholding under the employment relationship during the period.

It is also reminded that late, incomplete, or inaccurate submissions, as well as failure to submit, will be sanctioned in accordance with current regulations.

This is a summary of the cited Resolution, containing information that we have deemed relevant and does not necessarily reflect the opinion of Robalino®; therefore, it cannot be considered as provided advice.

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