General Rule No. 05-2021 on the use of Media Telematics of the DGII

Recently the Directorate General of Internal Revenue (DGII) issued General Rule No. 05-2021, through which it integrates novelties to the use of technology in tax procedures and obligations. In particular, the standard establishes new concepts, determines new functions with respect to the virtual office (OFV) and specifies the obligations of taxpayers, managers and third-party representatives.

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Boletín Norma 05-2021 (ENG)