PAYMENT FACILITIES
ARTICLE 40, TAX CODE

The Superintendence of Tax Administration may grant taxpayers facilities in the payment of the tax, for up to a maximum of eighteen months, provided that the taxpayers so request, before the expiration of the term for the respective payment and the causes that prevent it are justified. Normal compliance with the obligation can be done through the SAT Portal or through the Virtual Agency.

The Recognition of Tax Debt -RUAT- is the document issued by the Tax Administration to establish compliance with the taxpayer's obligations.

Payment facilities are granted for all taxes except for the following:

1. Value Added Tax;
2. Income Tax Withholdings;
3. Value Added Tax Withholdings; and
4. Unexpired Vehicle Circulation Tax.