Procedures and Services

Useful information and access to online procedures

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  • Receive friendly, professional and considerate treatment.
  • Enjoy a neat and tidy environment in the offices of ONAT.
  • That the tax legislation is applied in a fair and impartial manner, that the confidentiality of your information is protected.
  • Receive free consultation services and others that facilitate compliance with tax obligations at ONAT offices.
  • Present claims against the administrative action and receive a response within the established time.
  • That their affairs are processed correctly and within the established deadlines.
  • Formulate and receive a response to their complaints, denunciations and other matters involving ONAT.
  • Receive timely, correct and updated information.
  • Obtain the tax benefits provided for in tax legislation.

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 The tax legislation establishes tax benefits, the application of which constitutes an obligation for the Tax Administration and a right for taxpayers. We cite the most important so that they are known by all citizens.

The bonuses corresponding to the Prompt Payment Benefit, available for those who contribute the tax at the beginning of the period established by Law No. 113

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  • Register in the Taxpayer Registry (RC).
  • Maintain updated the personal and patrimonial data in the CR and provide those required by the ONAT.
  • Use the Tax Identification Number in its relations with ONAT, and in its commercial and financial operations.
  • Keep in auditable state, for five (5) years, accounting books, records, vouchers, copies of affidavits filed, merchandise declarations before Customs, payment receipts, evidence of withholdings made, copy of all information provided to the Tax Administration as a withholder or recipient and other documents established in each case...

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It proceeds when the Reform Resource was given WITHOUT PLACE or WITH PLACE IN PART, here if it is necessary to previously enter the claimed amount as a deposit or by completing the required guarantee.

Once the Resource has been filed and even if the taxpayer is dissatisfied, the taxpayer may file a lawsuit in contentious-administrative proceedings against the resolution resolved by the Resource within a period of 30 days.

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