When to make a modification to the Census of businessmen, professionals and retainers
If you have submitted the registration declaration, you must communicate any variation in your data collected in it or in any other subsequent declaration, through the corresponding modification declaration.
What options and waivers can I make?
You can make the same options as in the registration declaration, revoking any you had chosen, except the application of the general regime contemplated in IRNR for certain permanent establishments with activity of limited duration.
Likewise , you can give up to:
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The option to determine the fractional payments of IS.
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The application of the fiscal consolidation regime.
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The special tax regime for non-profit entities.