On 31 August 2026, the SII issued Exempt Resolution No. 114 instructing the procedure for issuing donation certificates under Title VIII bis of Decree Law No. 3,063 (1979), managed through the Technical Secretariat’s donation portal. The resolution repeals Exempt Resolution No. 77 of 2022. The new rules streamline the certification process for donations eligible for tax credits, ensuring real-time validation and traceability.
Key Takeaways
- Digital Certification: Certificates must be issued exclusively via the SII’s online donation portal, eliminating paper-based processes.
- Real-Time Verification: Donors can instantly verify certificate authenticity, reducing fraud and ensuring timely tax credit claims.
- Compliance Deadline: Charitable organizations must migrate to the new portal by 31 October 2026; certificates issued under the old regime remain valid until that date.
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