Operation Income 2022
Certificate of tax status for dividends
Submit dividend information in compliance with dispositions set forth in Ex. Resolution Nº 065 of the Servicio de Impuestos Internos (Internal Revenue Service), published in the Boletín Oficial (Official Bulletin) dated January 18th, 1993 and its subsequent amendments, and in accordance with dispositions set forth in Ex. Resolución Ex SII Nº 083 dated May 18th, 2010.
To whom the tax certificate N°. 70 must be issued
Exempt Resolution N° 98 of 11/28/2020, in its annex N ° 3, informs the Format for the preparation of certificate N° 70, and in which it indicates that Open or Closed Stock Companies must inform their shareholders of the status of dividends distributed during the business year with respect to (business year 2021, tax year 2022)
The regulation instructs to whom dividends must be paid
The Ley de Sociedades Anónimas (Joint Stock Companies Law), Article Nº 81, states that dividends shall be paid to the stockholders registered within the relevant registry (RA) on the fifth working day prior to the date of distribution or settlement.
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