The new Tax Code (Decree No. 170-2016), which entered into force
on January 1, 2017, grants exoneration for taxpayers to comply with
their formal or material tax obligations. Taxpayers are released
from the payment of fines, charges and surcharges caused by
non-compliance with determinative, informative and customs
declarations that have been omitted until October 31, 2016,
excluding the obligations generated by the Sales Tax. This amnesty
will expire on June 30, 2017.
However, the General Provisions of the General Budget of
Revenues and Expenditures of the Republic 2017 (Decree No.
171-2016) grants amnesty to taxpayers in order to comply with their
formal tax obligations or material obligations arising from the
sales tax, and releases them from the payment of fines, charges and
surcharges caused up to December 31, 2016 relating to the sales tax
(Annual Declaration and Monthly Declaration of Credit of Sales
Tax), Monthly Statement of Withholdings, Informative
