Art. 364-5. Web registration and submission of comments from civil society (National Tax Statute). All entities that intend to be qualified in the Special Tax Regime must register in the web application indicated by the DIAN. The purpose of the record dealt with in this article is that the qualification process is public, that the community rule on the requirements for access to the Special Tax Regime, and that it submit general comments and observations on the respective entity. The National Government will regulate the terms and conditions referred to in this article. The requesting entity must, during the term established in the regulations for qualification within the Special Tax Regime, upon request of the DIAN, submit the corresponding explanations to reject the comments and observations presented by the community. The entities qualified in the Special Tax Regime must update annually, in the first 3 months of each year, the information to which this registry refers.