Noticias

We are currently in controversy over the new requirements that the Managua Mayor’s Office is requesting for taxpayers who wish to request their registration for 2021. It is controversial due to the new requirement related to the request for the Membership Certificate to be demanded in the Public Registry corresponding number of legal persons who wish to obtain this registration.

According to this statement, issued by the Managua Mayor’s Office, a signed and stamped Update Sheet must be attached to the Membership Certificate, in which the data of the taxpayer (legal person), its Legal Representative and Partners must be included. In the case of Members, the RUC card or identity card must be informed in case of being a natural person, name or company name, and the position.

However, it is a requirement that has no legal basis and has yet to be confirmed again by the Mayor’s Office. We are currently awaiting the response from the Managua Mayor’s Office, since news have been published stating that this document is no longer required.

Likewise, solvency on the part of the Taxpayer is an essential requirement, meaning that they have complied with the payment of all their obligations. It should be noted that among these obligations is the payment of the Label tax and Public Space Use Tax that is established in the new Law No. 1054 Label Law in its article 18, and which makes it clear that it must be paid in the month of January of each year.

We highlight that the aforementioned Law was just approved in December 2020, and that it repeals the provisions of the Municipal Tax Plans and Managua, being this Law the legal framework that will be applied by the Municipal Mayors for the collection of taxes corresponding to the Labels. In this way, we urge taxpayers to take it into consideration for future payments related to the advertising and propaganda activity of their goods and services.

Naimeh Suárez Siezar
Associate
García & Bodán
Nicaragua