Press Room


September, 2014

As of September 9th, 2014, the Legislative Decree number 793, dated September 4th, 2014, took effect and will be published in the Official Journal number 166, volume number 404 corresponding to September 9th, 2014, containing the Transitory Law to facilitate the fulfillment of tax and customs obligations, known as Tax Amnesty.

Time. The referred law concedes a time of 3 months, beginning on September 9th, 2014, and ending on December 9th, 2014, granting taxpayers the benefits contained in the transitory law related to the tax and customs obligations. Those benefits are only applicable to tax and customs obligations prior to September 9th, 2014.

Benefits. The taxpayer that pays tribute will be excempt of interest, surcharges and penalties, according to each case. The benefits do not apply in cases where the Attorney General's Office initiated the corresponding criminal process.

Payment methods. Payment may be made in cash, cashier's or certified management checks, credit memos from the public treasury, credit or debit cards accepted by Treasury and by supplying the tax returns or declarations of goods, as appropriate. Payment can be made instantaneously or over a period of 6 months which may be requested and authorized by the Tax Administration.

Application. The Amnesty Decree contemplates a series of cases in which amnesty may be granted.

In order to know if your case may apply or if you want to know more about this decree, please contact our Tax Department at Arias & Muñoz El Salvador at any of the following emails:


Let's keep in touch!

Leave us a message if you have any questions or require our services.