Dear clients and friends
The Legislative Assembly of El Salvador approved Decree No. 203-2021, published in the Official Gazette on December 9, 2021, which contains changes to the Law on the Registry and Special Control of Taxpayers to the Treasury, specifically in Articles 4, 4-A, 4-D, being the most significant the unification of the tax identification number (NIT) with the unique identification document number (DUI).
These changes will be applicable to individuals, legal entities, State Institutions, International Organizations, foreign individuals, children and adolescents, as well as entities without legal personality.
For the individuals:Of legal age: the NIT number will be the same number of their DUI.
People that already have DUI and NIT: must carry out the replacement process, which is supposed to be automatic, and can be consulted in the DGII’s online services; In case the process is not carried out automatically, it must be done on the website of the Ministry of Finance no later than June 30, 2022.
People without DUI and NIT: When the DUI is issued, it will be automatically linked to the tax administration registry. Minors:
Minors that have already a NIT: the NIT will continue to have legal effects until they reach the age of majority, and when their DUI is issued the number will be replaced by it.
Minors without NIT: when the DUI is issued, it will be automatically linked with the tax administration registry. Legal Entities: That already have a NIT: it will remain the same.
Without prior NIT: it will be assigned by technological means at the time of the application for registration in the respective registry that perfects its legal personality, in the terms indicated by the Tax Administration, which will be informed by the social networks of the Ministry of Finance; until this information is not communicated, this procedure must be done in person at the DGII Express Attention Centers. State Institutions, International Organizations, foreign individuals, children and adolescents, as well as entities without legal personality, will be assigned a NIT upon request to the authority of the tax administration registration system or through assigned technological means. The NIT will have a graphic representation, which can be digital or printed. Any change in the DUI will simultaneously generate a change in the NIT.
Every person who has an assigned NIT that has been replaced by the DUI number may use it indistinctly until June 30, 2022. It’s important to mention that the VAT documents must include the issuer’s DUI number as well.
