Tax Law
LEGAL FLASH #001194 – SRI ESTABLISHES PROCEDURE FOR THE REPORTING AND PAYMENT OF THE ADVANCE TAX LIABILITY ON UNDISTRIBUTED PROFITS
Dear clients and friends:
The Internal Revenue Service (SRI) has just issued a resolution establishing the mechanism for the declaration and payment of the advance tax obligation on undistributed profits corresponding to the current fiscal year 2026.
In our attached Legal Flash #001194, we comment on the most significant aspects of this provision.
Best regards,