The Daily Report of 8 October 2026 announces that starting 2027, municipalities with excessive uncollected tax credits will be required to entrust forced collection to AMCO (Asset Management Company). This centralizes enforcement and aims to improve recovery rates. The measure also addresses constitutional court rulings on unserved notices and introduces a new conformity visa web service from January 2027.
Key Takeaways
- Mandatory Assignment: Thresholds for “excessive uncollected credits” will be defined by decree; affected municipalities lose autonomy in collection.
- AMCO Role: AMCO will act as the sole enforcement agent, using standardized procedures.
- Conformity Visa: From 11 January 2027, the electronic conformity visa becomes the only channel for certain tax certifications.
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