Extension of Deadline for Accounting Records Affidavit Filing by Resident Agents
Obligation of Resident Agents
Resident agents are required to submit an annual affidavit that includes a list of the legal entities they serve, specifying the name and Unique Taxpayer Registration Number (RUC) of each entity. The affidavit must contain:
1. Accounting Records Maintained at the Resident Agent’s Office: A list of legal entities whose original accounting records and supporting documentation are kept at the resident agent's office.
2. Accounting Records Maintained Outside the Resident Agent’s Office: A list of legal entities whose accounting records and supporting documentation are located elsewhere. In such cases, the resident agent must retain copies of these records and maintain contact details for the person responsible for safeguarding the original records.
3. Absence of Information: A list of legal entities for which the resident agent lacks both accounting records and information regarding their custody.
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