The SAT issued the administrative provisions for the harmonization of the Single Identification Code (ICI) with the Tax Identification Number (NIT) in the computer systems of that entity, and which will be adopted for all new taxpayers or those already registered with NIT.
Which would be in accordance with Decree 31-2024, which establishes the obligation to The NIT must be used not only for tax procedures but in civil, commercial, banking procedures and others.
With the SAT-DSI-393-2025 resolution, the Superintendence of Tax Administration (SAT) decided to adopt the digits of the Single Identification Code (CUI) as a tax identification number (NIT) for all taxpayers, both for existing NITs and for those generated to new taxpayers.
In addition, taxpayers can use ICI numbers in all civil, commercial, labor-patron relations, financial, notarial transactions, administrative and judicial efforts such as their NIT.
This change is in accordance with Decree 31-2024, which contains the Law for the Integration of the Primary and Agricultural Productive Sector, and which enters into force on April 9. With article 19 of this law, article 120 of the Tax Code (CT) is amended, which establishes the obligation that the NIT is no longer only used for fiscal purposes or procedures or invoices, but in the seven more areas as those mentioned: civil, commercial, labor-patron relations, financial, notarial transactions, administrative and judicial efforts.
And according to the entity, the measure improves efficiency in tax information management and optimizes inter -institutional communication between the SAT and other State entities.
The CUI can also be recorded in any action that is performed before the SAT, in invoices or any other document issued in accordance with tax laws. “Therefore, they can be identified in any operation or generation of documents that carry out with their Single Identification Code (CUI) in the systems of the Superintendence of Tax Administration (SAT)” entity that will indistinctly protect the existing NIT of the current for taxpayers.
With the resolution, all the bodies and dependencies of the Tax Administration are instructed to carry out the normative, administrative and technical actions that are necessary within the scope of its competence, for the proper implementation of the harmonization of the CU with the NIT with the SAT systems, which, as indicated in the document will be carried out progressively.
The resolution charged validity this March 17, the day it has been published in the Official Gazette.
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The entity explains in the recitals of the document that in December 2024 a joint opinion of customs, legal matters, taxpayer care, inspection, collection; of the computer and planning and cooperation management; and of the Secretary General in which it is established that the adoption of CII as NIT is viable, in which they consider that “such measure improves efficiency in the management of tax information and optimizes inter -institutional communication between the SAT and other State entities.”
He adds that adoption must be carried out through computer harmonization and progressively, Adapting the institution’s systems “to support the transition towards the use of CUI digits, guaranteeing future functionality and preservation of data integrity.”