Answer
The form D-140 “Request for registration, data modification and deregistration from the
Record of Taxpayers” must be presented before the local Tax Authorities with the original
passport, residence identity card, identity card or temporary card, diplomatic identity
card or valid international mission card. If the process is carried out by a third party, a
Notary Public should authenticate the signature of the interested party in the D-140 form;
in this case, the original identification or photocopy should be sent so it is assigned a
special tax identification number.
