By means of External Circular 100-000003 of September 11, 2023, the Superintendence of Companies established the deadlines for the filing of Report 75 (SAGRILAFT and PTEE), Report 42 (Business Practices) and Report 58 (Compliance Officers).
- Deadlines for submitting Report 75 (SAGRILAFT and PTEE)
The entities required to submit Report 75 shall be the companies that comply with the provisions of Chapters X and XIII of the Basic Legal Circular. In this case, the Report must be submitted on an annual basis, according to the last two (2) digits of their TAX ID, without including the verification digit, as shown below:
|
Lax 2 numbers of Tax ID |
Deadline for submitting information |
|
01-10 |
Eleventh business day of July |
|
11-20 |
Twelfth business day in July |
|
21-30 |
Thirteenth business day of July |
|
31-40 |
Fourteenth business day of July |
|
41-50 |
Fifteenth business day of July |
|
51-60 |
Sixteenth business day of July |
|
61-70 |
Seventeenth business day of July |
|
71-80 |
Eighteenth business day of July |
|
81-90 |
Nineteenth business day of July |
|
91-00 |
Twentieth business day in July |
- Deadlines for the presentation of Report 42 (Business Practices)
The presentation of this Report only applies to controlled or supervised companies that belong to groups 1 or 2 of the convergence (NIF) and that are in normal operating conditions. Likewise, it is clarified that the responsibility for filling out and submitting this Report falls on the administrators of the regulated entities.
In this sense, the Superintendence of Companies establishes the terms for the presentation of the Report 42 according to the last two (2) digits of the Tax ID, without including the verification digit, as follows:
|
Lax 2 numbers of Tax ID |
Deadline for submitting information |
|
01-10 |
First day of July |
|
11-20 |
Second day in July |
|
21-30 |
Third day of July |
|
31-40 |
Fourth day of July |
|
41-50 |
Fifth working day of July |
|
51-60 |
Sixth working day of July |
|
61-70 |
Seventh working day of July |
|
71-80 |
Eighth working day of July |
|
81-90 |
Nineth working day of July |
|
91-00 |
Tenth business day in July |
- Deadlines for submitting Report 58 (Compliance Officers)
The parties obliged to comply with the SAGRILAFT and/or PTEE systems must file Report 58 every time their Compliance Officer is appointed or changed, which may occur at any time during the year. Thus, the filing of Report 58 must be made within fifteen (15) working days following the respective appointment or change, taking into consideration that the cut-off date is the date of the minutes where the highest corporate body of the company appoints the Compliance Officer.
Remember to comply with these obligations and with the others related to SAGRILAFT and PTEE, in order to avoid incurring in sanctions by the Superintendence of Corporation
