Transitional Law To Facilitate Compliance With Tax And Customs Obligations Volunteer.

Original Language Title: LEY TRANSITORIA PARA FACILITAR EL CUMPLIMIENTO VOLUNTARIO DE OBLIGACIONES TRIBUTARIAS Y ADUANERAS.

Read the untranslated law here: http://www.asamblea.gob.sv/eparlamento/indice-legislativo/buscador-de-documentos-legislativos/ley-transitoria-para-facilitar-el-cumplimiento-voluntario-de-obligaciones-tributarias-y-aduaneras/archivo_documento_legislativo



1 Decree N ° 793 the Legislative Assembly of the Republic of EL SALVADOR, considering: I.-that through Legislative Decree N ° 498, dated October 28, 2004, published in the official journal N ° 217, Tome N ° 365, November 22 of the same year, was issued the transient stimulus bill to the fulfillment of tax obligations, which remained in effect from 22 November 2004 to 31 May 2005.
II. that by means of Legislative Decree N ° 652, dated June 12, 2008, published in the official journal N ° 130, volume N ° 380, July 11 of that year, was issued the transitional law for the voluntary compliance with tax obligations and customs, which was valid from July 11, 2008 to December 15, 2009.
III.-that as a State policy, is suitable to introduce tools that allow you to boost the economy, within which it is possible to identify legal mechanisms which grant facilities, allowing taxpayers to resolve, within a reasonable framework, their tax debts.
IV.-that in order to meet the objective described in the preceding recital, is suitable to grant a reasonable period of time and grant facilities of transitional order, that these contributors regularize its tax status.
V that it also important to finance projects that are of utmost importance for the population, mainly those related with the social area and public safety, for which it is essential to have the economic resources to finance these.
Therefore, use of his constitutional powers and at the initiative of the President of the Republic, by the Minister of finance.
DECREES the following: law TRANSIENT to facilitate the compliance with volunteer of obligations tax and customs article 1.-granted a period of three months from the entry into force of this Decree, to the effect that the payers of taxes administered by the Directorate General of internal revenue and the General Directorate of customs, made the payment of original or complementary taxes owed to the tax authorities of the Republic , or that it has declared balances in favour in an amount greater than that legally belong to him, corresponding to prior periods, or periods which date 2 or term to liquidate or filing the return has expired prior to the date of entry into force of this Decree.
The realization of payment of tax obligations or the presentation of statements which do not determine payment, as the case may be, within the time limit referred to in the preceding paragraph, shall relieve those who carried out the payment of interest, surcharges and no new fines will be imposed on the same tax periods and exercises tributaries, in the terms and under the scope laid down in articles 3 and 4 of this law , as appropriate.
Article 2.-Podran qualify for benefits referred to in this Decree, taxable persons who are in any of the situations listed below: i. be obliged to pay taxes, under the competence of the Directorate General of internal revenue and are in any of the following situations: to) that they have filed their tax returns and have not paid the tax applied on them;
(b) that they have not submitted one or more tax returns, without being obliged to pay the respective tribute, either that however failure to comply with the obligation to formal filing, it already has been paid;
(c) that they have not submitted one or more tax returns and have not paid the tribute of the respective, however completing transactions that are subject to the payment of taxes;
(d) that they have filed tax returns reflecting zero values and have not paid the respective tribute, even having carried out transactions that are subject to the payment of taxes;
e) that have filed tax returns reflecting balances in favour, in an amount greater than that legally corresponded;
(f) that submitted original or amended statements, you have been the tax in an amount less than that legally was;
(g) that you are in control process, initiated before or during the term of the present Decree;
(h) that are in the process of hearing and opening tests.
When legal deadlines relating to the audience and opening tests, mature subsequent to the entry into force of this Decree, the deadline for payment, enjoying the benefits that sets the same, will be extended until the end opening time tested;
(i) that having completed the process of hearing and opening testing is in the process of assessment of taxes and/or penalties and not notified yet the respective resolution;

3 j) that are within the time-limit for challenging the resolutions of appraisal of taxes and/or penalties and have not filed the respective resource;
(k) that they may have filed resources, administrative contentious action or action for constitutional protection, and these are pending. To this effect, they must withdraw before the Court or instance that is knowing the case and proof of the request at the time of payment or when requested payment by instalments to the tax administration;
(l) that the debts are firm and liquid, whether the debt is enforceable or not;
(m) have a resolution of payment by instalments. In this case, only they will enjoy the benefits established in this Decree arrears of payment to the date of entry into force of the same;
(n) that you have not retained or perceived sums in tax, as well as advances, existing legal obligation to do so;
or) that they have been retained or collected taxes, as well as advances and have not heard them; and, p) who have heard tax withheld or collected, as well as advances, for quantities below which actually corresponded to pay.
The benefits here set forth, shall not apply in the case of taxpayers against whom the Attorney General of the Republic initiated the respective criminal proceedings for offences against the public Treasury.
II. be forced to import payment of customs duties or other taxes, whose administration is the responsibility of the Directorate-General of customs or are under customs regimes, and are in any of the following situations: to) that they have presented goods declaration with omissions or inaccuracies in your information and have not paid or settled import duties or other taxes , or have paid or settled a sum lower which was legally;
(b) which have submitted Declaration of goods and there are no paid or settled import duties or other taxes, benefits or exemptions wrongful, improper or nonexistent, according to customs laws;
(c) that they have presented goods declaration with incorrect payment of import customs duties or other taxes and have paid or settled a sum lower which was legally;
(d) that you are in control process, initiated before or during the term of the present Decree or in the administrative procedure laid down in article 17 of the Act of simplifying customs, prior notification of the respective resolution;

4 e) who are in any of the conditions laid down in the literal i), j) and k) referred to in paragraph 1 of this article; and, f) that the debts are firm and liquid, whether the debt is enforceable or not.
For the purposes of this Decree, means goods declaration which provided customs legislation.
The benefits here set forth, shall not apply in the case of taxpayers against whom the Attorney General of the Republic initiated the respective criminal proceedings in constitutional cases of customs offences.
C.82.5 when debts are firm, liquid, enforceable, and are under the following conditions: to) that is has referred the debt by the Directorates-General of internal revenue and customs to the General direction of Treasury, start the respective collection process; and, b) duly certified debts have have forwarded to the Attorney General of the Republic and although the judicial process has started, as there definitive statement by the respective court.
The benefits shall not apply in the cases that the Office of the Attorney-General had started the respective criminal proceedings, in the constituent cases of offences against the public Treasury or customs offences.
Article 3.-the benefits that shall be the taxable persons who carry out the payment of their tax obligations within the period specified in this law, or that have submitted its declaration without determination of amount to be paid, will attend to the situation in which are, according to Roman I, II and III of the previous article covered literals (((((, being these the following: a) to the situations provided for in the literal fall of à) l) Romano I, and literals of the) to f) Romano II, article 2, will not generate the corresponding interests and not be imposed fines respective, as the case may be, and

((((b) the situations referred to in the literal m), n), or) and p) of the Roman I, not to impose respective fines. In the case of advances, holdbacks or perceptions of tax on the transfer of goods and chattels and the provision of services, in addition, will not generate interest.
In all cases provided for in the above literals, when the debt comes exclusively from isolated fines and they are or not firm, liquid and payable, will not be applicable the benefits established in this law.

5 article 4.-the taxable persons who, before the entry into force of this Decree, have submitted statements identifying remaining or surplus of taxes, may be submitted within the time limit set in article 1 of this Decree, amending statement which diminish the remnants or declared surplus, with the benefit of non-imposition of the respective fine.
Article 5.-payment of tax obligations included in this Decree shall be by the following means: cash, checks of case management or certificates, notes of credit from the Treasury, credit / debit cards accepted by the Directorate-General of Treasury and introducing appropriate tax returns or declarations of goods, in situations that make it.
In those cases, taxpayers request time to pay their tax obligations, on the basis of this Decree, the General direction of Treasury grants up to a maximum of six months, in consideration of the amount owed, through the issuing of the resolution of payment by instalments.
The General direction of Treasury, at the time of issuing the corresponding resolution of payment by instalments, shall stipulate that the taxpayer is granted to whom this benefit, you must pay the first fee the day as resolution authorizing this payment plan is notified to you.
Failure to comply with the resolutions of payment by instalments, during the term of the present Decree will result in the loss of the benefits conferred therein and therefore applies the management of collection, according to the respective tax laws.
Taxpayers who have hosted transient law of stimulus to the fulfillment of tax obligations, established in Legislative Decree N ° 498, dated October 28, 2004, published in the official journal N ° 217, take N ° 365, November 22 of the same year and the transitional law for the voluntary compliance with tax obligations and customs contained in Legislative Decree N ° 652, dated June 12, 2008, published in the official journal N ° 130, volume N ° 380, on July 11 the same year, who have not paid the tax and customs debts within the time limit set in the concerned laws, can enjoy the benefits established in this Decree, making the payment within the time limit set in article one of the same. If you need a time limit for payment, the General direction of Treasury may grant them term, up to a maximum of six months.
Article 6.-for the enjoyment of the tax benefits granted by this Decree, filed tax returns will be considered individually and independently, each kind of tax, advance, retention or perceptions, exercise or stated period, even when these are presented in a form. Also the declarations of goods will be considered individually and independent.
The single filing the liquidated, without the corresponding payment does not lead to the enjoyment of the benefits contained in this Decree.
Article 7.-statements which include payment together with his commandments shall arise and pay to the General direction of Treasury and other institutions that are authorized for the purpose by the concerned DG.

6. those statements of internal taxes that do not contain value to pay, but that decline of remaining or surplus, must be submitted at the General Directorate of internal revenue.
Declarations that include value to pay and taxpayer request payment by instalments must be previously submitted at the General Directorate of internal revenue.
Article 8.-provisions common: to) the General direction of internal revenue, may grant the corresponding authorization, taxpayers who protect the benefits of the present Decree, provided the taxpayer is up to date with the payment of the respective fees payment term, whose maturity will be the date of payment of the next; This, without prejudice to provisions of article 219, second paragraph of the tax code, relating to issuance of authorizations;
(b) payments that occur subsequent to the entry into force of this Decree, shall enjoy the benefits until the last business day of the deadline, previously granted by the General direction of Treasury;
c) after the period referred to in article 1 of this law, will expire the benefits of this Decree, and therefore, will apply the management of collection, according to the applicable tax rules and therefore will proceed the payment of fines and respective interests;
(d) the Ministry of finance is empowered to establish administrative policies, through the General directions of customs, IRS and Treasury, for better control of the declarations submitted and payments which are carried out on the basis of this Decree; (and, e) taxpayers will enjoy all the benefits of this Decree, without prejudice to the right to control who have the internal revenue and Customs Directorates-General.
Article 9.-this Decree shall enter into force the day of its publication in the official journal and its effects will last according to the deadline referred to in article 1 thereof.
GIVEN in the blue room of the Legislative Palace: San Salvador, to the four days of the month of September in the year two thousand fourteen.
OTHON SIGFRIDO REYES MORALES, PRESIDENT.
ENRIQUE ALBERTO LUIS VALDEZ SOTO, GUILLERMO ANTONIO GALLEGOS NAVARRETE, SENIOR VICE PRESIDENT. SECOND VICE PRESIDENT.
JOSE FRANCISCO MERINO LÓPEZ, LORRAINE GUADALUPE PENA MENDOZA, THIRD VICE PRESIDENT. FOURTH VICE PRESIDENT.

7 CARLOS ARMANDO REYES RAMOS, FIFTH VICE PRESIDENT.
WILLIAM FRANCISCO MATA BENNETT, MANUEL VICENTE MENJIVAR ESQUIVEL, FIRST SECRETARY. SECOND SECRETARY.
SANDRA MARLENE SALGADO GARCÍA, JOSÉ RAFAEL MACHUCA ZELAYA, THIRD SECRETARY. FOURTH SECRETARY.
IRMA PALACIOS LOURDES VASQUEZ, ERNESTO ANTONIO ANGLE MILE, FIFTH SECRETARY. SIXTH SECRETARY.
FRANCISCO JOSE ZABLAH SAFIE, JOSE SERAFIN RODRIGUEZ ORANTES, SEVENTH SECRETARY. EIGHTH SECRETARY.
Presidential House: San Salvador, in the fifth day of the month of September in the year two thousand fourteen.
PUBLISHED, Salvador Sanchez Ceren, President of the Republic.
Juan Ramon Carlos Enrique Caceres Chavez, Minister of finance.
D. o. No. 166 volume no. 404 date: September 9, 2014.
JCH/adar 02-10-2014 legislative index