In this context, the possibility of making electronic notifications is a new opportunity for continuing to move forward in this area, wherein  the administration’s interest in achieving voluntary compliance with tax obligations coincides with that of the taxpayers of incurring in the least possible costs for complying with said obligations.

This document shows the comparative experience between Latin America and Spain in the creation of an Electronic Mailbox or an authorized Electronic Address in the virtual office of the Tax Administration.

See Document    (Spanish Only)