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Member Articles

Extension for Payment of Tax Within the Tax Regime for Microenterprises

Through Executive Decree No. 1240 issued on February 3, 2021, an extension of the term of the declaration and payment of the income tax applicable to taxpayers subject to the Microenterprise regime that have not generate ...

Due Diligence in Hiring Processes and Follow-ups to its Collaborators

The Labor Chamber of the National Court of Justice (CNJ), through a judgment of cassation issued on January 14, 2021, has issued an important ruling in labor matters. The ruling determines that it does not matter if the ...

Importers May Submit Import Customs Declarations Even When They Have Pending Obligations with the SRI or with the SENAE

Through a judgment issued on November 4, 2020 (judicial process 17751-2020-00001), the National Court of Justice decided to declare the nullity of Resolution SENAE-SENAE-2019-0049-RE, issued on June 26, 2019 by the Gener ...

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