The Cacif and two lawyers, presented on separate two actions of unconstitutionality against the reforms to article 120 of the Tax Code, whose reforms entered into force this April 9, 2025.
The reforms include the obligation that taxpayers with legal personality must report in the Unified Tax Registry (RTU), the names of their shareholders and partners, as well as capital percentage when appropriate, among other changes.
Also for other new obligations since it generalizes the use of the Tax Identification Number (NIT) not only for fiscal aspects but for civil relations, notarial, in addition to those that already stipulated a 1971 law cited by the SAT, as for financial transactions, commercial relations and judicial scope, and others, but which now includes them in the Tax Code.
The Coordinating Committee of Agricultural, Commercial, Industrial and Financial Associations (CACIF) reported that this Wednesday, April 9, presented to the Constitutional Court (CC) an action of partial general unconstitutionality against article 120 of the Tax Code, Decree 6-91, which was reformed by article 19 of the Law for the Integration of the Primary and Agricultural Productive Sector, Decree 31-2024.
The CACIF argues that the reform grants to the Superintendence of Tax Administration (SAT) powers that violate the right to privacy of people and companies.
In addition, that this article would allow the use and requirement of information without court order, which exceeds the limits established by the Constitution and weakens the principle of legality, explains the business organization.
The entity does not detail the paragraphs of the article or new obligations that cause this violation of the Magna Carta.
Although they say that they support tax compliance, they explain that respect for the Constitution is the fundamental basis to guarantee the rights of all citizens, so they trust that the CC will leave the contested text without effect, ““in protection of the individual and legal guarantees of the people”
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In the morning, lawyers José Roberto Turcios Urrutia and Víctor Manuel Turcios Urrutia, presented the first partial general unconstitutionality action against three subsections of article 19 of Decree 31-2024, which amended article 120 of the Tax Code.
They detailed that their action is directed against these contents:
- Subsection F: which refers that when updating the Unified Tax Registry, complete names and surnames must be provided, reason or social denomination of the shareholders or partners of the legal entity and its percentage of participation in the capital of this, when appropriate, through the means that the Tax Administration puts available for this purpose.
- Tenth paragraph: which refers that the NIT “(…) must be used in all civil, commercial, labor-patron relations, financial, notarial transactions, administrative and judicial efforts (…)”
- Tenth paragraph: “expired said period without the update or ratification (information in the RTU) being carried out referred to in this article, the taxpayer or responsible will not be able to carry out any management before the Tax Administration, until it is complied with it.”
Lawyers refer that articles 12, 24, 28 and 29 of the Political Constitution are violated.