The Legislative Assembly of El Salvador has approved the Special and Transitory Law that grants facilities for the voluntary compliance of Tax, Customs and other Fines obligations.
General Provisions:
- A term of 90 calendar days is granted, in order for taxpayers to make payment of the original or complementary taxes owed to the Treasury of the Republic, exempting them from fines (as applicable according to law), interest and surcharges corresponding to previous periods or fiscal years or returns, whose date or term, have expired until July 31, 2024.
- Taxpayers with proceedings pending before the General Directorate of Internal Taxes (DGII), General Directorate of Customs (DGA), before the contentious administrative jurisdiction, constitutional protection, before the Attorney General’s Office of the Republic or before the Court of Appeals of Internal Taxes and Customs and those taxpayers with fines determined by the Public Administration, excluding municipalities, may apply for the tax benefits.
- The taxpayers obliged to pay taxes may avail themselves of the benefits established by law, when the debts are liquid, firm and enforceable, in the cases established by law.
- In order to enjoy the tax benefits, taxpayers must desist or waive the process in the instances in which they have filed a lawsuit or appeal corresponding to their tax debt.
- The benefits of the law are also applicable to citizens who owe fines related to the Land Transportation, Transit and Road Safety Law.
On Installment Payment Resolutions:
- Taxpayers may request a term for the payment of their tax obligations at the General Treasury Department and may request a Resolution for Payment in Installments for up to nine monthly installments. To do so, the taxpayer must pay the first installment corresponding to 10% of the amount owed.
- In the cases applicable under the law, the fines that do not apply to exoneration, will enjoy the benefit of a Term Payment Resolution for up to nine monthly installments, only by paying the first installment with 20% of the fine.
- The General Directorate of Internal Taxes will issue tax solvencies and authorizations to those taxpayers covered under the Law, as long as they comply with the installments granted.
- All taxpayers who have a payment plan will enjoy the benefits until the last business day of the corresponding Installment Payment Resolution.
We reiterate that our professional services are at your disposal for advice on this matter.
