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The DGT confirms that the RSIF regulation does not apply to taxpayers maintaining their records under the VAT Regulations.
Question raised
The SII (Immediate Supply of Information) shall not apply to taxpayers who maintain their accounting records in accordance with the terms established in section 6 of Article 62 of the Value Added Tax Regulations. Therefore, taxpayers subject to the Immediate Supply of Information are not subject to the obligations of this regulation.
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