12.Form 369

The procedure for payment by transfer of the fees to be paid by businessmen or professionals not established in the Community who do not have a bank account with any of the entities collaborating in the collection management and deriving from the special regimes provided for in sections 2ª (External Union Regime) and 3ª (Union Regime) of Chapter XI of Title IX of Law 37/1992, of 28 December, on Value Added Tax, is modified to adapt it to the Resolution of 18 January 2021, of the Directorate General of the State Tax Administration Agency, which defines the procedure and conditions for the payment of debts by transfers through entities collaborating in the collection management entrusted to the State Tax Administration Agency.