Key Benefits:
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________
1
DECREE NO 793
THE LEGISLATIVE ASSEMBLY OF THE REPUBLIC OF EL SALVADOR,
CONSIDERING:
I.-That by Legislative Decree No. 498 dated October 28, 2004, published in the Official Journal No. 217, Volume N ° 365, of November 22 of the same year, the Transitional Law of Stimulus to the Compliance of Tax Obligations, which was in force from 22 November 2004 to 31 May 2005.
II.-That by Legislative Decree No. 652, dated June 12, 2008, published in the Official Journal No. 130, Volume N ° 380, of July 11 of the same year, the Transitional Law for the Voluntary Compliance of Obligations was issued Tax and Customs, which was in force from 11 July 2008 to 15 December 2009.
III.-That as a state policy, it is appropriate to introduce tools that will allow the economy to be dynamited, within which legal mechanisms can be identified that grant facilities, which will allow taxpayers to settle, within a reasonable scheme, its tax debits.
IV.-That in order to meet the objective described in the preceding recital, it is appropriate to give a reasonable period and to grant temporary facilities, so that these taxpayers will regulate their tax situation.
V.-That is also important finance projects that are of the utmost importance to the population, mainly those related to the social and public safety area, for which it is essential to have the economic resources for the financing of these projects.
TANTO,
in use of its Constitutional powers and on the initiative of the President of the Republic, through the Minister of Finance.
DECRETA the following:
TRANSITIONAL LAW TO FACILITATE VOLUNTARY COMPLIANCE WITH TAX AND CUSTOMS DUTIES
Art. 1.-For a period of three months from the date of this Decree, the taxable persons of the taxes administered by the Directorate General of Internal Revenue and the Directorate General of Customs shall carry out the payment of the original or supplementary charges due to the Republic of the Republic, or which has declared balances in favour of a higher amount than that which they legally belong to, corresponding to previous periods or periods, the date of which
___________________________________________________________________ INDEX LEGISLATIVE
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________
2
or deadline to liquidate or file the declaration has expired prior to the date of entry
execution of the payment of the tax obligations or the filing of the declarations that do not determine payment, as the case may be, within the period referred to in the previous paragraph, will exempt those who payment of interest, surcharges and no new fines will be imposed on them tax periods and tax years, in terms and under the scope of Articles 3 and 4 of this Law, as applicable.
Art. 2.-They may benefit from the benefits provided by this Decree, the taxable persons who are in any of the situations listed below:
I. Are obliged to pay taxes, under the jurisdiction of the General Directorate of Internal Revenue and are in any of the following situations:
a) That they have filed their tax returns and have not paid the tax liquidated in them;
b) That they have not filed one or more tax declarations, without being obliged to pay the respective tribute, or that nevertheless have not complied with the formal obligation to present the declaration, the same one already have paid;
c) That they have not filed one or more tax returns and have not paid the respective tax, however they have made transactions subject to the payment of taxes;
d) That they have submitted tax declarations reflecting zero values and have not paid the respective tribute, even having realized transactions subject to the payment of taxes;
e) Having submitted tax returns reflecting balances in favour, at a higher amount than that legally required;
f) Having submitted original statements or amending, have cleared the tax at a level lower than that which is legally corresponded;
g) That they are in the process of being audited, initiated before or during the duration of this Decree;
h) That they are in the process of Hearing and Opening to Evidence.
When the legal deadlines On the basis of this decree, the time limit for making the payment, enjoying the benefits that it establishes, will be extended until the end of the opening to the tests;
i) Having completed the hearing and opening process to tests is in the process of tax and/or fines assessment and no reported resolution yet;
___________________________________________________________________ LEGISLATIVE INDEX
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________
3
j) Who are within the deadline for challenging tax and/or tax assessment resolutions fines and have not filed the respective resource;
k) That they have filed appeals, Administrative Contentious action or Amparo process and these are in the process. To this end, they must desist before the Court or Instance that is aware of the case and submit proof of such request at the time of making the payment or when applying for payment in instalments to the Tax Administration;
l) they are firm and liquid, whether the debt is payable or not;
m) That they have payment resolution in instalments. In this case, they will only enjoy the benefits set out in this Decree the outstanding fees to the date of entry into force of the Decree;
n) That they have not retained or received sums in tax, as well as advances, there is a legal obligation to do so;
o) That they have withheld or collected taxes, as well as advances and have not informed them; and,
p) That they have learned taxes withheld or received, as well as advances, for amounts less than
benefits here stipulated, will not be applicable in the the cases of taxpayers against whom the Office of the Prosecutor General of the Republic has initiated the respective criminal prosecution for crimes against Public Finance.
II. They are obliged to pay Tariff Duties to Import or other taxes, the administration of which is the responsibility of the General Directorate of Customs or are under customs procedures and are in any of the following situations:
(a) That they have filed a declaration of goods with omissions or inaccuracies in their information and have not paid or liquidated the Tariff Rights to Import or other taxes, or have paid or liquidated a sum less than that which legally corresponded;
b) Who have filed a declaration of goods and have not paid or (a) settlement of the Tariff duties on import or other taxes, under non-existent, undue or improper benefits or exemptions, according to the customs laws;
c) That they have filed a declaration of goods with incorrect settlement of the Tariff Rights to Import or other taxes and have paid or liquidated a lower sum than that which legally corresponded;
d) That they are in the process of audit, initiated before or during the term of the present Decree or in the administrative procedure laid down in Art. 17 of the Law of Customs simplification, prior to notification of the respective resolution;
___________________________________________________________________ LEGISLATIVE INDEX
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________
4
e) To be found in any of the situations set forth in literals (i), (j), and (k) referred to in the numeral 1 of this article; and,
f) That the debts are firm and liquid, whether the debt is payable or not.
For the purposes of this Decree, the statement of merchandise shall be understood as customs legislation.
The benefits provided here will not apply in the case of taxpayers against whom the Office of the Prosecutor General of the Republic has initiated the respective criminal proceedings in cases constituting a customs criminal offence.
III. When the debts are firm, liquid, enforceable and are in the following conditions:
a) That the debt has been remitted by the Directorates-General of Internal Revenue and Customs to the General Directorate of Treasury, to initiate the respective collection process; and,
b) That the duly certified debts to the Office of the Prosecutor General of the Republic have been remitted and even if the judicial process has been initiated, as long as there is no definitive judgment on the part of the of the respective court.
The benefits will not be applicable in the cases that the Prosecutor General of the Republic has initiated the respective criminal proceedings, in the cases constituting crimes against the Public Finance or customs criminal offence.
Art. 3.-The benefits to be paid by taxable persons who pay their tax obligations within the time limit laid down in this Law, or who have submitted their declaration without determination of the amount to be paid, will deal with the situation in which are, according to the provisions of the literals included in Romans I, II and III of the preceding article, the following being the following:
a) For the situations provided for in the literals of the Roman (a) to (l) (i) and (a) to (f) of Article 2 (a) (a) to (f), the respective interests shall not be generated and shall not be impose the respective fines, as the case may be, and,
b) For the situations referred to in subparagraphs (m), (n), (o) and (p) of the Roman I, the respective fines shall not be imposed on them. In the case of advances, retentions or perceptions of the Tax on the Transfer of Furniture and Services, in addition, no interest will be generated.
In all cases provided for in the previous literals, when the debt come exclusively from isolated fines and these are found or not firm, liquid and enforceable, the benefits set forth in this Law will not apply to you.
___________________________________________________________________ INDEX LEGISLATIVE
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________
5
Art. 4.-The taxable persons who, prior to the validity of this Decree, have submitted declarations determining remaining or surplus taxes, may submit within the time limit laid down in Article 1 of this Decree, the modification by which the declared surplus or surplus decreases, with the benefit of non-imposition of the respective fine.
Art. 5.-The payment of the tax obligations included in this Decree may be made by the following means: cash, cash, management or certificates, Treasury notes, credit or debit cards accepted by the General Directorate of Treasury and by submitting the corresponding tax returns or declarations of goods, in the situations that correspond to it.
In those cases, that the taxpayers request time for the payment of its tax obligations under this Decree, the Directorate-General for Treasury will grant up to a maximum of six months, in consideration of the amount due, by issuing the payment resolution in instalments.
The General Directorate of Treasury, at the time of issuing the corresponding payment resolution to (a) time limits, it must be stipulated that the taxpayer to whom this benefit is granted must pay the first instalment on the day he is notified of the decision authorising the payment plan.
Failure to comply with the payment orders in instalments, for the duration of this Decree, it shall result in the loss of the benefits conferred on it and in consequence, the collection management will be applied, according to the respective Tax Laws.
The taxpayers who have received the Transitional Law of Stimulus to the Compliance of Tax Obligations, established in the Decree Legislative N ° 498, dated 28 October 2004, published in Official Journal No 217, Volume N ° 365 of 22 November of the same year and the Transitional Law for the Voluntary Compliance of Tax and Customs Duties, contained in the Legislative Decree No 652 of 12 June 2008, published in the Official Journal No 130, Volume No 380 of 11 June 2008 of July of the same year, that they have not paid the tax and customs debts within the time limit set forth in the said Laws, they will be able to enjoy the benefits established in the present Decree, making the payment within the deadline set in the Article one of the same. In the event of the need for a payment deadline, the General Administration of Treasury may grant them time, up to a maximum of six months.
Art. 6.-For the benefit of the tax benefits granted by this Decree, the tax returns presented shall be considered individually and independently, for each class of tax, advance, withholding or perceptions, exercise or period, even if they are submitted in the same form. The statements of goods will also be considered individually and independently.
The only presentation of the statements settled, without making the corresponding payment does not give rise to the enjoyment of the benefits contained in this Decree.
Art. 7.-Statements that include payment along with their commandments shall be filed and paid to the General Directorate of Treasury and other institutions that are authorized for that purpose by the Directorate-General.
___________________________________________________________________ LEGISLATIVE INDEX
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________
6
Those internal tax returns that do not contain value to be paid, but decrease remains or surpluses, must be filed with the Internal Revenue Directorate.
Statements that include the value to be paid and the taxpayer request payment in instalments must be presented in advance at the General Directorate of Internal Taxes.
Art. 8.-Common provisions:
a) The General Directorate of Internal Revenue, may grant the respective authorization, to the taxpayers who are covered by the benefits of this Decree, provided that the taxpayer is up to date with the payment of the respective instalments of payment in time, the maturity of which shall be the date of payment of the next instalment; this, without prejudice to Article 219, second indent of the Tax Code, concerning the issue of authorisations;
(b) Payments that are made after the duration of this Decree shall be granted to the benefits up to the last working day of the deadline, previously granted by the General Directorate of Treasury;
c) After the deadline set in Article 1 of this Law, the benefits of this Decree will expire and therefore, (d) the Ministry of Finance is empowered to lay down administrative rules, in accordance with applicable tax rules and consequently, the collection of fines and interest shall be
; the average of the Directorates-General of Customs, Internal Revenue and Treasury, for better control of the statements and payments made under this Decree; and,
e) The taxpayers may enjoy all the benefits of this Decree, without prejudice to the right of supervision of the Directorates General of Internal Revenue and Customs.
Art. 9. This Decree shall enter into force on the day of its publication in the Official Journal and its effects shall last in accordance with the period laid down in Article 1 thereof.
GIVEN IN THE BLUE HALL OF THE LEGISLATIVE PALACE: San Salvador, Four days of the month of September of the year two thousand fourteen.
OTHON SIGFRIDO REYES MORALES, PRESIDENT.
ENRIQUE ALBERTO LUIS VALDEZ SOTO, GUILLERMO ANTONIO GALLEGOS NAVARRETE, FIRST VICE PRESIDENT. SECOND VICE-PRESIDENT.
JOSÉ FRANCISCO MERINO LÓPEZ, LORENA GUADALUPE PEÑA MENDOZA, THIRD VICE PRESIDENT. FOURTH VICE-PRESIDENT.
___________________________________________________________________ LEGISLATIVE INDEX
ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________
7
CARLOS ARMANDO REYES RAMOS, FIFTH VICE PRESIDENT.
GUILLERMO FRANCISCO MATA BENNETT, MANUEL VICENTE MENJÍVAR ESQUIVEL, FIRST SECRETARY. SECOND SECRETARY.
SANDRA MARLENE SALGADO GARCÍA, JOSÉ RAFAEL MACHUCA ZELAYA, THIRD SECRETARY. FOURTH SECRETARY.
IRMA LOURDES PALACIOS VÁSQUEZ, ERNESTO ANTONIO ANGULO MILLA, FIFTH SECRETARY. SIXTH SECRETARY.
FRANCISCO JOSE ZABLAH SAFIE, JOSE SERAFIN ORANTES RODRIGUEZ, SEVENTH SECRETARY. EIGHTH SECRETARY.
CASA PRESIDENTIAL: San Salvador, five days of the month of September of the year two thousand fourteen.
PUBESQUIESE,
Salvador Sánchez Cerén, President of the Republic.
Juan Ramón Carlos Enrique Cáceres Chávez, Minister of Hacienda.
D. O. No. 166 Took No. 404 Date: September 9, 2014.
JCH/adar 02-10-2014
___________________________________________________________________ LEGISLATIVE INDEX
