2023-10-31 06:52:37
The Finance Commission issued a favorable opinion for the creation of a Special and Transitory Law that allows Salvadorans to regulate their tax situation with the treasury, through the exemption of fines, interests and surcharges.
The parliamentarians heard from Marvin Sorto, general director of Internal Taxes, of the Ministry of Finance, that the tax amnesty will apply to taxes administered by the General Directorate of Customs, the General Directorate of Treasury and the General Directorate of Internal Taxes.
“The 2023 Tax Amnesty Law aims for taxpayers to pay the original or complementary taxes they owe to the treasury of the Republic until December 8, 2023,” the official explained.
According to the initiative, those who pay tax obligations before the established date will enjoy benefits such as exemption from payment of interest, surcharges and fines will not be imposed on the same tax periods and years.
Sorto also stated that, with the transitional regulations, the taxes that are stagnant in the Attorney General’s Office or judicial headquarters will be obtained; A change in behavior will be generated at the business level and will allow the General Directorate of Internal Taxes to become a facilitator of the processes.
This is the second time that this legislature seeks to benefit the population through initiatives that contemplate tax amnesties. In August 2022, the deputies approved a similar regulation with the objective of exonerating taxpayers from fines and surcharges on their debts with the Public Treasury. In total, 25,825 taxpayers benefited.
Who will be able to benefit from the benefits?
Taxpayers obliged to pay taxes, under the jurisdiction of the General Directorate of Internal Taxes, may benefit from the benefits established by this Special and Transitory Law, who are in any of these situations:
• Those statements presented unpaid or that were presented with zero values without paying the corresponding tax right.
• Declarations with balances in favor in an amount greater than the corresponding amount.
• Cases in inspection, hearing and opening of evidence procedures.
• Those in which appeals or lawsuits have been filed.
• Cases in which there is already a resolution for installment payments, but the established payment was not fulfilled.
• Those cases in which you have not withheld or received the sum of the respective taxes (VAT – ISR) as well as advances.
• That they have done so, but have not declared or have declared amounts lower than those they were required to pay.
• Cases that have a notice filed with the Attorney General’s Office of the Republic.
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