Operating Income 2019
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 Certificate Nº 3 should be issued
Resolución Exenta N° 03 dated January 1st, 2011, Addendum N° 2 provides the instructions required to produce sample certificate Nº 3, and it is informed therein that both Public and Private Joint Stock Companies must inform their stockholders regarding dividends paid in the fiscal year (fiscal year 2018, tax year 2019).
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.
|REFER TO INCOME OPERATION 2019 (SPANISH ONLY)|