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4 de November de 2023
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Approval of the 2023 Tax Amnesty

  Approval of the 2023 Tax Amnesty On November 1st, the Legislative Assembly issued a favorable opinion on the Special and Transitional Law initiative, which grants Facilities for Voluntary Compliance with Tax and Customs Obligations. This law outlines a series of provisions aimed at enabling taxpayers to bring their tax and customs obligations up to […]

 

Approval of the 2023 Tax Amnesty

On November 1st, the Legislative Assembly issued a favorable opinion on the Special and Transitional Law initiative, which grants Facilities for Voluntary Compliance with Tax and Customs Obligations. This law outlines a series of provisions aimed at enabling taxpayers to bring their tax and customs obligations up to date, waiving the payment of amounts in interest, surcharges, or fines, depending on the case. The law will come into effect upon its publication in the Official Gazette, and its effects will last until December 8, 2023.

Here is a summary of the key points outlined in the law:

SUBJECTS TO WHICH THE LAW APPLIES

Taxpayers of taxes administered by:
a) The General Directorate of Internal Taxes;
b) The General Directorate of Customs;
c) The General Directorate of the Treasury.

APPLICATION CASES

The specific cases of application are classified according to those under the jurisdiction of the General Directorate of Internal Taxes, the General Directorate of Customs, and even cases currently in the judicial process or referred to the Attorney General’s Office, as long as there is no final judgment.

Under the jurisdiction of the General Directorate of Internal Taxes, 16 cases are established, including the following scenarios:

  • Taxpayers who have filed their tax returns but have not paid the tax calculated in them.

  • Taxpayers who have not filed one or more tax returns, without being obligated to pay the corresponding tax, or who, despite not fulfilling the formal obligation to file the return, had already paid the tax.

  • Taxpayers who have not filed one or more tax returns and have not paid the corresponding tax, despite having conducted operations subject to the tax, including the Real Estate Transfer Tax.

  • Taxpayers who have filed tax returns showing zero values and have not paid the corresponding tax, despite having conducted operations subject to the tax.

  • Taxpayers who have not filed tax returns showing balances in their favor, in amounts greater than legally required.

Under the jurisdiction of the General Directorate of Customs, 7 cases are established, including the following:

  • Taxpayers who have not filed a declaration or have filed a merchandise declaration with omissions or inaccuracies in their information, and have not paid or settled the import duties or other taxes, or have paid or settled an amount less than what they were legally required to pay.

  • Taxpayers who have filed a merchandise declaration and have not paid or settled the import duties or other taxes under non-existent, improper, or inappropriate exemptions or benefits, according to customs laws.

  • Taxpayers who have filed a merchandise declaration with incorrect calculation of import duties or other taxes and have paid or settled an amount less than legally required.

Based on the specific analysis of each case, waivers of interest, surcharges, fines, installment payments, or some combination of these benefits will be granted.

PAYMENT METHODS

The law stipulates that payment of the included tax obligations can be made through the following methods:

  • Any legal tender.

  • Bank checks.

  • Manager’s checks or certificates.

  • Public Treasury credit notes.

  • Credit or debit cards accepted by the General Directorate of the Treasury.

DEADLINE FOR PAYMENT OF TAX OBLIGATIONS

The General Directorate of the Treasury, taking into account the outstanding amount, will grant a maximum of 9 monthly installments through the issuance of a resolution for installment payment, with the first installment being at least 10% of the total debt.

If the installment payment resolution is not complied with, the benefits granted will be lost, and fines, interest, and surcharges will be reactivated in proportion to the amount of the debt left unpaid.

Subjects who have already benefited from similar decrees to this upcoming law and who did not comply with the specific provisions within the original granted deadline may opt for effective compliance through a payment resolution, where they must pay the first installment equal to 25% of the debt on the day the payment plan resolution is issued.

Written by: Lic. Camila Aparicio