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August 30, 2022

El Salvador enacts tax amnesty program

  • Taxpayers should review the terms of the tax amnesty program to determine if they might benefit from it.

On 24 August 2022, El Salvador enacted a tax amnesty program that allows taxpayers to comply voluntarily with their overdue tax and customs obligations. The program is in force until 1 November 2022.

The amnesty program applies to taxes administered by the General Directorate of Internal Taxes and the General Directorate of Customs, as well as the collection processes administered by the General Directorate of Treasury.

All taxpayers that should have declared or paid taxes or customs duties corresponding to tax periods before the date on which the Decree entered into force (24 August 2022) qualify for the amnesty program. Taxpayers with debts determined according to Section 74-A of the Tax Code or those with debts sent to the Attorney General’s Office for administrative or judicial collection also may qualify for the amnesty program.

Taxpayers that pay the original or additional taxes due during the amnesty period will not be liable for interest, surcharges, or additional fines, depending on their facts and circumstances.

The program also allows taxpayers to request a grace period of up to nine months to pay the original or additional taxes due.

Additionally, the program allows taxpayers that benefited from previous amnesty programs but did not pay their obligations during the corresponding period to apply for the new program. The program, however, requires them to pay penalties, which may be paid in installments. In this case, taxpayers could request a grace period of up to eight months to pay the taxes and penalties.

Penalties imposed under Sections 238 letters a) to d), 246, 247, 252, 253 and 254 of the Tax Code may be forgiven under the amnesty program.


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

Ernst & Young El 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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