On July 6, 2018 the Special Administrative Unit of Pension Management and Payroll Contributions of the Social Security System – UGPP issued Resolution 922, which established the content and technical characteristics that the requested information must comply to during administrative investigations. 

For such purpose, the UGPP classified the information in the following categories and regulated for each one of them the requirements that it must comply: (i) headcount report detailed with respect to each active or retired employee with its corresponding notices, (ii) trial balances, and (iii) bookkeepers, which are divided in sub groups.