A decree dated March 20, 1995 allows transfer by electronic means to the Directorate General of Taxes of reports of earnings, attachments thereto, and all accompanying documents.
Election for the TDFC procedure may be cancelled every year, and is made by means of a standard-form agreement with the authorities.
Signed documents (reports of earnings, of overheads, etc.) must be certified electronically through a relay entity (auditing firm, approved management centres, computer-service sites, etc.).
Companies may restrict the use of such electronic transfer to the tax reports accompanying the report of earnings.
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