The DGI released a procedural guide on 22 October 2026 outlining the mandatory formal notification process for the effective closure of a sole proprietorship (empresa unipersonal). This procedure fulfills the taxpayer’s obligation to inform the Tax Administration of the cessation of all activities and tax obligations. The guide clarifies the steps, required documentation, and digital channels for submission, ensuring proper deregistration from tax registries and avoidance of future liabilities.
Key Takeaways
- Mandatory Formal Notification: Taxpayers must officially communicate the closure to DGI; mere cessation of operations does not automatically terminate tax obligations.
- Digital Submission Channel: The process is conducted entirely online through the DGI portal, streamlining the deregistration of the taxpayer’s unique tax identifier (RUT).
- Comprehensive Obligation Settlement: The guide emphasizes that all outstanding tax debts and filing obligations must be resolved before the closure is accepted.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement