RIF in the Digital Age: Administrative Providence SNAT / 2013 / 0048

Administrative Order No. SNAT / 2013 / 0048, published in Official Gazette No. 40,214 of 25 July 2013, is the legal framework governing the Single Register of Fiscal Information (RIF) under the administration of SENIAT. Its main purpose is to systematize the registration, updating and control of taxable persons (natural persons, legal persons and entities without legal personality) against their tax obligations.

What does the Act say? (Article 11, Verbatim G)

The duty to display the RIF is not limited to the Santamaría of your place. The rule explicitly requires the registration number to be indicated in:

✓Cinema, TV, newspapers and magazines.

✓Follets, flyers and fences.

✓Internet: what is now translated into social networks and websites.

Why is it vital to include it?

• The Office of the Prosecutor can review your digital profiles during a physical audit. If the RIF does not appear in the «Bio» or in your announcements, it is considered a non-compliance.
• Consumer Formality: Although SENIAT does not carry out a constant remote control, having the RIF visible prevents a customer's complaint or a routine inspection in the physical store from resulting in a penalty for lack of tax information in its digital advertising media.
• Prevention of fine: under the Tax Code, non-compliance may result in:

- Fines from 100 to 150 times the highest value exchange rate (BCV).

- Closure of the establishment for 5 days.

Note: If you are Special Passive Subject, the sanctions increase by 200%.

Preventive Recommendation

Don't wait for SENIAT to implement a mass digital control system. It includes your RIF number in the description of your social media profiles and on the page of your website.