By: Némesis Escalante
According to Pandemic COVID-19 and the impact and economic crisis caused in the country, a Tax and Customs amnesty is published to support the population by reducing the cost of compliance with tax obligations, without implying evading payment thereof by releasing them from the payment of pecuniary sanctions for non-compliance or late compliance with their obligations.
Through a Decree, the benefit of Tax and Customs amnesty is granted, which frees the total and in some cases partial payment of fines, surcharges, and interests of the tax and customs debt according to the assumptions detailed in this Decree, taking into account that it will be applied and granted automatically and ex officio. It is important to mention that the amnesty benefit does not apply to municipal taxes. The decree became effective from December 29, 2021.