The Executive Decree No. 83/19 approving the rules applicable to the electronic submission of the Industrial Tax Return and its attachments has been published on March 14.

The obligation regarding the electronic submission of the Industrial Tax Return applies to taxpayers registered with the Large Taxpayer's Office, to taxpayers registered in other tax offices who have an annual turnover or import operations of goods over AKZ 50,000.000 and to taxpayers who opt for the General Tax Regime of Value Added Tax.

According to the Executive Decree, the new rules already apply to the Industrial Tax Return regarding the 2018 fiscal year, to be submitted until 31 May of this year.

It should be noted that for the remaining taxpayers, Group A and B of the Industrial Tax, the regime will only become mandatory from fiscal year 2021 onwards.

To access the relevant Decree, please refer to the attached document.