What is?

Registration is a municipal tax that must be renewed annually in the period between December 1 and January 31 of each year (Article 9 of the PAMM). Taxpayers who violate this provision become creditors of the respective fine.

Where to go?

You can carry out this procedure at the Citizen Attention Centers located in Plaza Cuba, Dennis Martínez National Baseball Stadium and on Avenida de Bolívar a Chávez.

The hours of operation are Monday through Friday, from 8:00 am to 5:00 pm and Saturdays from 8:00 am to 1:00 pm In the District Delegations. Hours of operation are Monday through Friday, from 8:00 a.m. to 5:00 p.m.

Requirements (accounting record)

  • Copy and original of the RUC Number.
  • Copy and original of the identity card.
  • Non-Taxpayer Ballot.
  • Power of attorney (if acting on behalf of the taxpayer).
  • Specify the neighborhood, telephone, and exact address of the business and the owner of the activity.
  • Fee for service
    • Accounting Records Costs: The value of the registration renewal is calculated by applying the 2% on the monthly average of the gross income obtained from the sale of goods or provision of services in the last 3 months of the previous year or the last 3 months that they have obtained income. To this result, the 1% must be assessed as proof of registration (Plate). The sum of both results will be the amount to pay for registration
    • If the taxpayer did not obtain income in the previous year, the value that will be used for the annual renewal of registration will be the minimum of C$505.00 córdobas for legal persons and C$252.50 córdobas for natural persons.

Requirements (Fixed fee)

  • Photocopy of the identity card of the taxpayer or legal representative.
  • Business closing form (business or activity request) duly filled out by the taxpayer.
  • Business closure request letter (stating reasons).
  • Last business plaque issued by the Mayor of Managua.
  • Letter of request for closure before the DGI.
  • Permit from the National Police, Urban Planning and Environment (if applicable).
  • Certificate of Discharge from the National Police, MINSA (if warranted).
  • COMMEMA Discharge Certificate (if warranted).
  • Business closure form (business or activity request) (C$17.00)


When the Taxpayer registered in the Accounting Register modality owns several businesses with the same activity in different points of sale, he must make a single registration and make all his combined taxes in the same return, in view of keeping centralized accounting.

Fixed Fee Taxpayers who carry out different activities must register for each one of them and pay the tax rate established for each one.

The Letter of Request for closure before the DGI, must come with its respective stamp and signature of receipt or proof of NO Taxpayer.

If the business carried out any activity that required the permission of the police and the MINSA, present a withdrawal certificate, where I resigned from said activity and indicating the date on which it stopped operating.

What do you need?