{"id":366,"date":"2015-02-17T17:25:50","date_gmt":"2015-02-17T17:25:50","guid":{"rendered":"https:\/\/www.romeropineda.com\/es\/?p=366"},"modified":"2023-08-30T05:56:40","modified_gmt":"2023-08-30T05:56:40","slug":"ley-transitoria-para-facilitar-el-cumplimiento-voluntario-de-obligaciones-tributarias-y-aduaneras","status":"publish","type":"post","link":"https:\/\/www.romeropineda.com\/en\/ley-transitoria-para-facilitar-el-cumplimiento-voluntario-de-obligaciones-tributarias-y-aduaneras\/","title":{"rendered":"TRANSITIONAL LAW TO FACILITATE VOLUNTARY COMPLIANCE WITH TAX AND CUSTOMS OBLIGATIONS"},"content":{"rendered":"<div class=\"separator\" style=\"clear: both;text-align: center\"><a href=\"http:\/\/ift.tt\/1BjjcxB\" style=\"margin-left: 1em;margin-right: 1em\"><img fetchpriority=\"high\" decoding=\"async\" border=\"0\" src=\"http:\/\/ift.tt\/1BjjcxB\" height=\"426\" width=\"640\" \/><\/a><\/div>\n<p><\/p>\n<div class=\"MsoNormal\"><span style=\"font-family: Helvetica Neue, Arial, Helvetica, sans-serif\">Last September, the Transitory Law was published in the Official Gazette to facilitate voluntary compliance with tax and customs obligations. This rule grants a period of three months, which expired on December 9, 2014, so that taxpayers with taxes pending payment, or complementary debts owed to the Treasury, including balances declared in favor in an amount greater than that legally corresponding, may be paid or modified as appropriate, enjoying an exemption from the payment of interest, surcharges and the non-imposition of new fines for the same tax periods and tax years. This decree includes the possibility of paying disputed taxes either in the administrative or judicial phase, subject to certain requirements and procedures, and will also provide the facility of obtaining a period of up to 6 months for payment thereof upon request by the taxpayer.<\/span><\/div>\n<div class=\"MsoNormal\"><\/div>\n<div class=\"MsoNormal\"><span style=\"font-family: Helvetica Neue, Arial, Helvetica, sans-serif\">\u201c\u201d GUIDANCE GUIDE FOR THE APPLICATION OF THE TAX LAW TO FINANCIAL OPERATIONS.<\/span><\/div>\n<div class=\"MsoNormal\"><\/div>\n<div class=\"MsoNormal\"><span style=\"font-family: Helvetica Neue, Arial, Helvetica, sans-serif\">Recently the Ministry of Finance has published the GUIDE GUIDE FOR THE APPLICATION OF THE LAW ON TAX ON FINANCIAL OPERATIONS. This guide, in addition to containing new definitions for the application of the law, develops certain practical aspects complementary to the Law on Tax on Financial Transactions. Financial Operations and their applicable regulations, such as the operation of the issuance of checks for exempt operations whether they are carried out from exempt accounts or not, as well as the methodology for requesting the return of withholdings and their operation, among others.<\/span><\/div>\n<div class=\"MsoNormal\"><\/div>\n<p><\/p>\n<div class=\"MsoNormal\"><span style=\"font-family: Helvetica Neue, Arial, Helvetica, sans-serif\">One of the most important aspects of the guide is the clarification that the payment made by taxpayers or third parties credited to the accounts of subjects exempt from the application of the new Tax, such as taxes in accounts of the Ministry of Finance, the Municipalities Salvadoran Institute of Social Security and Pension Funds will be exempt from the application of the tax on checks and transfers, a situation that had not been completely clear in the law and regulations.<\/span><br \/><span style=\"font-family: Helvetica Neue, Arial, Helvetica, sans-serif\"><br \/><\/span><span style=\"font-family: Helvetica Neue, Arial, Helvetica, sans-serif\">By: Francisco Martinez&nbsp;<\/span><\/div>","protected":false},"excerpt":{"rendered":"<p>El pasado septiembre sali\u00f3 publicado en el Diario Oficial La ley Transitoria para facilitar el cumplimiento voluntario de obligaciones tributarias y aduaneras, dicha norma concede un plazo de tres meses, el cual vencio el d\u00eda 9 de Diciembre de 2014, a efecto de que contribuyentes con tributos pendientes de pago, o complementarios que se adeuden [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[1],"tags":[91,88],"class_list":["post-366","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-corporativo","tag-es"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - 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