Monthly Period Close Checklist

The Formulario 4331 is filed monthly with DGI by the 15th of the following month. This checklist walks you through CifraHQ's close-and-submit flow.

When to run it

• Monthly, by the 10th business day of the month following the filing period (leaves buffer before the DGI deadline on the 15th)
• After all vendor Bill Payments for the period are posted and reconciled
• After any voided or amended certificates from the period have been resolved

The 5-step close

Step 1 — Pre-close validation

1. Navigate to Accounting → Form 4331
2. Click Generate
3. Pick the Year and Month for the filing period
4. Click Validate (the button before Generate)

The system checks every gate:

If any check fails, the dialog lists the issues. Resolve them and click Validate again.

Most common cause of GL/subledger mismatch: a Journal Entry was manually adjusted after a certificate was issued. Either revert the JE or void+reissue the certificate so they line up.

Step 2 — Review

Once validation passes, the Generate button activates. The system creates a Draft Form 4331 with:

• Per-bucket totals (7% / 10% / 15%) for taxable base, ITBMS invoiced, ITBMS withheld
• Total withheld in USD
• Supplier count (distinct suppliers retained from)
• Certificate count

Review the figures before submitting. Compare against your AP register or expected withholding tax.

Step 3 — CPA approval (when required)

If Require CPA Approval to Close is enabled on the tenant config:

• The return is created in Draft state
• A notification routes to the assigned CPA user
• The CPA reviews and either approves or Returns it for correction
• An approved return becomes ready for submission

If CPA approval is not required (default), the return is immediately ready for submission.

Step 4 — Export the CSV

1. From the Form 4331 list page, click CSV on the row for the period
2. The browser downloads Form4331-YYYY-MM.csv
3. The HTTP response includes an X-Form4331-Hash header — a SHA-256 of the exact bytes you downloaded, also persisted on the return row

The hash is your Audit Trail. Re-downloading the CSV against the same dataset produces identical bytes and an identical hash. Keep a copy of the hash alongside the file for reconciliation.

Step 5 — Submit to DGI and lock

1. Log into e-Tax 2.0 with your agent RUC credentials
2. Navigate to the Formulario 4331 monthly declaration
3. Upload the CSV
4. Capture the DGI confirmation number when the upload is accepted
5. Return to CifraHQ, open the Form 4331 row, click Submit, paste the confirmation number, save
6. The return moves to Submitted and the period is locked

What "locked" means

After the return is Submitted:

• The retention rows for the period are read-only
• Certificate voiding is blocked
• The Journal Entries are frozen
• Any correction requires the Amendment workflow

Amendments

If you find an error after submission:

1. Open the Submitted Form 4331
2. Click Amend
3. A new Draft return is created with IsAmendment = true, linked to the original
4. Make corrections (void + reissue certificates as needed; let the engine regenerate the totals)
5. Re-export the CSV
6. Upload the amendment to DGI through their amendment endpoint
7. Submit the amendment in CifraHQ with the new confirmation number

The original return moves to Amended state and remains accessible for audit. Only one amendment per period within 36 months is permitted under the Tax Code (Article 710-A parallel rule; confirm with DGI).

Audit Trail

For each closed period the system retains:

Quick reference — DGI deadlines

Late filing penalty: minimum USD 10, plus interest and surcharges per the Fiscal Code.