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13 January 2020

El Salvador approves tax amnesty program

The Salvadoran Congress approved (via Legislative Decree No. 521) an eight-month tax amnesty program on 13 December 2019, to allow taxpayers to comply voluntarily with their tax and customs obligations. The amnesty period will begin on the date the Decree is published in the Official Gazette, which is scheduled for January 2020.

This amnesty program applies to all taxpayers that should have declared or paid taxes or customs duties before the amnesty program entered into force.

Taxpayers paying the original or additional taxes due during the amnesty period will not have to pay interest, surcharges or additional fines. Taxpayers may request a grace period of up to seven months to pay the original or additional taxes due.

Taxpayers that benefited from previous amnesty programs, and have not paid their obligations for various reasons, may apply for the current program and make the payment within the amnesty period. In this case, taxpayers may request a grace period of up to six months to pay the pending obligations.

For additional information with respect to this Alert, please contact the following:

Ernst & Young, S.A., San Salvador
Ernst & Young LLP (United States), Latin American Business Center, New York
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific

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