By: Daniela Noyola
LatinAlliance El Salvador, Attorneys and Notaries, informs clients and friends that recently the Mayor’s Office of San Salvador issued a new Ordinance of Temporary Waiver of Delinquent Interests for Taxes and Special Contributions applied to Real Estate Property, of the Municipality of San Salvador. The purpose of this ordinance is to establish a temporary incentive regime for the inhabitants of the Municipality of San Salvador, this ordinance came into effect on August 1 and ends on August 30. In relation to the contributions and taxes applied to real estate property, in the following cases:
Moratory interests generated by the non-payment of the rate of the sanitation and final disposal service, public lighting rate established in the Regulatory Ordinance of the Rates for Municipal Services in the City of San Salvador.
Moratory interests generated by the non-payment of the taxes of the ordinances of Special Contribution of Ornament, Construction, Reconstruction, Remodeling, Improvement and Maintenance of Parks, Squares, Green Zones, Central Flowerbeds of the Public Roads, Public Spaces and Other Similar of the Municipality of San Salvador, and of the Ordinance of Special Contribution for the Execution of Urban Infrastructure Projects of the Zone of San Benito.
The benefits offered by the new remission will be available to individuals who have outstanding payments related to interest debts generated by defaults, generated up to March 31, 2022.
Also, it is stated that to enjoy the benefits, those taxpayers who have initiated any administrative or judicial process to contest the debts acquired prior to the issuance of the waiver in question, must desist from such procedures by submitting a certificate of receipt of the waiver by the respective judicial authority. If this requirement is not followed, the waiver granted in the present ordinance will be rendered inadmissible.
Regarding payment establishments, the Mayor’s Office indicates that they may be made at the Business Attention Points (PAE) located in the District Delegations I, II, IV, V, VI; central offices; Bazar Cuscatlán, Centro de Atención Tributaria (CAT), and Metrocentro and as a new modality, they may be made through bank transfers, as long as these have been received in the bank account during the validity of this ordinance. In case the taxpayer is unable to make the total payment of the debt in one day, the referred Ordinance offers payment plans, according to the conditions that have been indicated.
The deadline for requesting the waiver of late payment interest on Taxes and Special Contributions is August 30 of this year.
For more information on this and other legal issues, please contact LatinAlliance El Salvador, Attorneys and Notaries, at the following e-mail address: msutter@latinalliance.co mcosta@latinalliance.co; nvillalobos@latinalliance.co