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El Salvador

ES: An action challenging the constitutionality of the Law for the Special Contribution by Large Taxpayers for the Citizen Safety Plan (Law) is admitted

May, 2019

The Constitutional Chamber of the Supreme Court of Justice, through resolution issued on January 11th, 2019 in the unconstitutionality process identified with reference 156-2015, admitted an action challenging the constitutionality of the following provisions: (i) Article 5 of the Law based on the a...

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FIRST INTERNAL CSR CONTEST IN ARIAS EL SALVADOR

April, 2019

The first internal Corporate Social Responsibility (CSR) contest developed in the offices of El Salvador was named Arias Gives Back. Every year CSR actively seeks to be present in corporate strategies with the aim of generating a positive impact and translate it into greater competitiveness and sust...

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ES: The Legislative Assembly modified the annual revenue threshold required to be fiscally audited

April, 2019

On April 10th, 2019, the Legislative Assembly approved an amendment to Article 131 of the Tax Code, by which the annual revenue threshold that triggers a person's obligation to appoint a fiscal auditor to conduct a fiscal audit is increased. The new annual revenue threshold is the amount equivalent...

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ES: COMIECO postpones the entry into force of the Central American Single Declaration ("DUCA")

March, 2019

On March 28th, 2019 the Council of Ministers of Economic Integration ("COMIECO") through resolution No. 410-2019 dated March 28th, 2019, agreed to postpone the entry into force of the Central American Single Declaration (DUCA) until May 7th, 2019.Pursuant to COMIECO's previous resolution No. 409-201...

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