Updating requirements for RUC registration

By BKM | Berkemeyer

The Undersecretariat of State for Taxation (“SET”) published RG No. 103/21 (the “RG”) on November 30th, 2021, modifying articles 4, 5 and 32 of RG N° 79/21 which regulated registration, updating and cancellation at the Single Taxpayer Registry (“RUC”).

The newness about said RG is the reestablishment of the requirement for any natural person or legal representative of a legal person to appear in person before the SET for the approval of applications for RUC registration (the “application” ) and to obtain the confidential user access code (the “access code”) for the Marangatu Tax Management System (the “Marangatu”).

This way, the interested party will be summoned by email, within 3 business days following the application date, to appear in person before the tax office according to the tax address, as indicated in the notice.

In the given case that the application is submitted containing incorrect information, or incorrect attached documents, the SET will submit the observations to the Applicant for correction within the next 5 business days. If the application is not corrected in the indicated period, it will be considered canceled, and the interested party may start a new process.

In addition, it is established that when the taxpayer or legal representative does not have access to their registered email and recovery of the access code is not possible, then they must electronically send the Access Code Request (Form No. 630) which is available at the SET website in the section “Online Services without Access Code”.

It is also highlighted that, by virtue of this RG, applications for RUC registration and access codes pending of verification and approval will be processed in accordance with the provisions of the RG, regardless of the filing date of the application.

Regarding the registration applications approved before the validity date of the RG, it is established that the SET will block the RUC of natural or legal persons who fail to meet the provisions set on article 4 of RG No. 79/2021 after 60 calendar days from the approval date.