On April 30 of this year, the Internal Revenue Service (SII) issued Circular No. 35, which provides instructions on the amendments introduced by Law No. 21,713 to the Tax Code, specifically with regard to notification mechanisms. These modifications seek to deepen the use of electronic means, with a view to a more efficient tax management aligned with the available technologies.
Prior to this reform, the general rule was that notifications had to be made in person, by writ of summons or by registered letter. With the entry into force of the new regime, e-mail is configured as the preferred and ordinary means of notification by the SII. In this new regulatory scenario, it is essential that taxpayers understand the implications of this change and adopt the necessary measures to avoid non-compliance resulting from unnoticed notifications. The most relevant aspects of this legal amendment are summarized below.
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