Internal Revenue Service: Mission, Functions, and Taxpayer Obligations

Internal Revenue Service: Mission & Vision

Our Mission: Fair & Just Tax System Management

The mission of the Internal Revenue Service (IRS) as a state institution is the fair and just management of the internal taxation system, aiming to achieve fiscal targets. We facilitate voluntary compliance by providing quality services tailored to each type of taxpayer, ensuring proper tax compliance in strict accordance with the law. Our supervisory efforts are focused on taxpayers exhibiting risky tax behavior.

Our Vision: Excellence in Tax Administration

The IRS strives to be perceived by its customers as an institution of excellence: transparent, operating with equity, and in strict adherence to laws and regulations. We aim to provide quality services that empower taxpayers to fulfill their obligations. The IRS will be recognized as a major player in economic affairs, actively participating in the international arena, maintaining valuable links with other related institutions, and continuing its support for tax legislative projects.

Commencing Business Activities: Key Deadlines

The deadline for submitting the notice of initiation of activity is within two months following the commencement of those activities. For example, a taxpayer who becomes active in September of a given year has until the last day of November of that year to submit the notice.

Functions of the Internal Revenue Service

The Internal Revenue Service is one of the state's audit institutions. According to the law, its functions include:

• The implementation and oversight of all internal taxes currently in place or which may be enacted.
• Control over other tax or financial measures in which the Treasury has an interest and whose control is not specifically mandated by law to a different authority.

The Tax Code and the Service's Organic Law determine how these functions are developed. Specifically, the Internal Revenue Service is responsible for:

• Administratively interpreting tax regulations, setting standards, issuing instructions, and issuing orders to ensure their implementation and monitoring.
• Supervising compliance with assigned tax laws; hearing and determining court claims submitted by taxpayers; and assuming the defense of tax authorities in Courts of Justice regarding the application and interpretation of tax laws.
• Regarding taxpayers, creating tax awareness by informing them about the use of taxes and the penalties they face for non-compliance with their duties.

Required Documents for Taxpayer Submissions

To ensure smooth processing, the following documents are typically required:

• Client Power of Attorney
• Certified Photocopy of RUT (Taxpayer Identification Number)
• Latest VAT Declaration
• Last Stamping Form, indicating the type of documents to be stamped
• Completed and Signed Form 3230
• Documents to be Stamped (relevant page)
• Documentation of compliance with prior year's requirements (if applicable)