28 February, 2020
The General Directorate of Internal Taxes issued the guide for the application of the Special and Transitory Law that provides facilities for Voluntary Compliance with Tax and Customs Obligations.
In this (https://www.mh.gob.sv/downloads/pdf/700-DGII-GA-2020-22054.pdf) it is established that:
- The guide is valid from January 27 to September 27, 2020.
- The debts covered by the decree are those referring to original or complementary taxes, administered by the General Directorate of Internal Taxes and the General Directorate of Customs. As well as cases in which balances greater than what legally belongs have been declared in favor, and cases in which statements are presented that do not determine payment.
- The Special and Transitory Law does not apply to contributions from FOVIAL, the Solidarity Contribution for Transportation, the Economic Development Stabilization Fund, as they are not administered by any of them.
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