A legislative decree (No. 478, “tax amnesty law”) that introduces a new amnesty program in El Salvador to encourage taxpayers (including both companies and individuals) to voluntarily comply with their tax and customs obligations became effective on 24 August 2022 and will be effective until 1 November 2022, i.e., taxpayers have until 1 November 2022 to apply for the benefits of the amnesty.
Source Deloitte
