In order to facilitate compliance by corporate taxpayers, the Tax Administration Service has issued the guide for filling out the basic financial statements and accounting-tax reconciliation required by the corresponding application for the 2023 annual tax return.

In this regard, we point out some of the important aspects:

  • Only the statements of financial position and income statements are required (cash flow statement and statement of changes in stockholders' equity are excluded).
  • Data for 2022 continues to be preloaded in the application, except when in 2022 they indicated that they were required to have a tax return, ISSIF or opted for a tax return.
  • The notes to the individual financial statement accounts remain optional.
  • It allows modifying amounts of the 2022 precharge and including additional subaccounts for both fiscal years.