On September 29, 2017, Legislative Decree No. 93-2017 was published in the Official News Paper “La Gaceta”, containing the extension to the validity of the amnesty and tax and customs regularization.
In this decree the validity is extended until December 31, 2017, and from the moment it enters into effect, all payments for regularization must be made by means of an official payment receipt from the Tax Administration.
Also in said decree, it is ordered to interpret the numerals 2) and 3) of Article 213 of the TRIBUTARY CODE amended by Decree No. 32-2017, in the following sense:

1. The taxpayers who would have accepted the tax regularization before the effectiveness of Decree 32-2017, published on June 28, 2017, will be regulated by the following provisions.
a. If the highest amount corresponding to the gross income obtained in your affidavit of Income Tax is a fiscal period different from 2016, the payment made will regularize the fiscal periods not prescribed from 2012 to 2016 inclusive;
b. If the taxpayer had paid one point five percent (1.5%) over a fiscal period different from 2016 and it turns out that it is in this year 2016 that he obtained the highest gross income according to his income tax, the taxpayer must pay the equivalent supplement until he reach the amount corresponding to one point five percent (1.5%) calculated on the 2016 fiscal period.

2. The payment of one point five percent (1.5%) for regularization on the highest gross income, whether it has been made prior to the effective date of Decree No.32-2017, will always be a single payment, without prejudice to the type of receipt that has been used. In no case may a double payment be required in the Tax Administration or the Customs Administration for the regularization of the years 2012 to 2016.


Zelaya Cálix, Engels Oswaldo