By: Norma Villalobos

Through Legislative Decree No. 203 dated November 10, 2021, published in the Official Gazette No. 235, Volume No. 433 of December 9 of the same year, the Legislative Assembly approved “Amendments to the Law of Registration and Special Control of Taxpayers to the Treasury” modifying the contents of articles 4, 4-A and 4-D of the referred Law.

The main aspects of the approved amendments are the following:

  1. The Tax Identification Number (NIT) of Salvadoran individuals of legal age, shall be the Unique Identity Document (DUI) number granted by the corresponding registry, who at the time of issuing the DUI, will have to link with the authority of the registration system of the tax administration, the number and the data referred in Article 87 of the Tax Code in the special registration and control system of taxpayers to the Treasury.
  2. For legal entities, an NIT will be assigned to them by technological resources, at the time of the request for registration in the respective registry in which the legal personality of such entities is refined, which means the Commercial Registry.
  3. The NIT will be made known to the subjects or entities that have completed the registration process in the Registration System, through a graphic representation, which may be in digital or printed form, regardless of its presentation, it will have the corresponding legal effects.
  4. At the stage of application for the NIT, any subject or entity requesting registration in the Registration System must submit the respective forms in the physical or technological means provided by the Registration System authority, pay the respective fees, sign if required and submit the documents established by the authority, after verification.
  5. The card containing the NIT is replaced by the graphic representation of the NIT.
  6. In the case of Salvadoran individuals who at the date of entry into force of this Decree have an assigned NIT. They must carry out the replacement procedure for the DUI number, by the terms, terms, and conditions established by the Tax Administration.
  7. In the case of children and adolescents who have been assigned an NIT, the same shall continue to have legal effects until they reach the age of majority, at which time it should be replaced by the DUI number.
  8. As long as the tax administration does not establish the conditions for the certified electronic signature, the simple electronic signature could be used for the NIT application procedures.

The approved reforms will become effective 8 days after their publication in the Official Gazette. It means they are effective as of December 17, 2021.

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