Legislative Assembly approves tax and customs amnesty

3 Nov, 2023 | BritCham News

Made by: Lic. René García & el Lic. Luis Barahona members of our partner Arias

On November 1, 2023, the Legislative Assembly approved the “Special and Transitory Law that grants Facilities for the Voluntary Compliance of Tax and Customs Obligations”, effective until December 8, 2023.

Through this tax amnesty, taxpayers are exempted from the payment of fines and interest of internal (VAT, Income, payment on account, withholdings, specific ad valorem taxes, real estate transfer tax) and custom taxes (import VAT and import custom duties)…