Obligations in direct estimation regime:
– Receive, keep and number the statements that
must present and be required to taxpayers
(tourists) as well as the supporting documents for the exemptions
that are applicable (for example, because they are less
of 16 years old, family book should be required, carnet of
identity, passport or any other document that
prove the age and keep a photocopy of it)
– In any case, issue, keep and number the
proof of demand and payment of the tax
made by the taxpayer
– Bring the following record books:
Book of received declarations
Book of payment receipts issued
– Carry out four quarterly self-assessments
during the year (model 700)
– Present an annual summary during the month of
January (model 790)