FISCAL SOLVENCY 

 ARTICLE 57 “A”, TAX CODE 

It is the document through which the Tax Administration states that, on the date of its issuance, a taxpayer is up to date in the fulfillment of his formal tax duties and has paid the liquid and payable tax debts. This document does not prejudge that the taxpayer had determined his tax obligation correctly nor does it limit the Tax Administration from being able to audit said periods... 

The tax solvency document is issued automatically if the taxpayer meets their tax obligations, depending on the type of taxpayer, see requirements.  

The application process requires payment of the service from the SAT 8421 form located in Declaraguate. 

The solvency can be downloaded from the SAT 8421 form, which was the means of payment and application.