In a session on August 24, 2022, the Legislative Assembly of El Salvador approved a special transitional law that grants facilities for the voluntary compliance of tax and customs obligations.

Such law seeks to rehabilitate the situation of taxpayers who currently owe internal and customs taxes to the Tax Administration by exonerating them from fines for the following:  returns filed and not paid, returns with a balance in favor of higher amounts, returns involving audit proceedings or in which appeals or lawsuits are pending, and cases in which there are firm debts or which already have payment resolutions.

The measure will enter into force when published in the Official Gazette and remain in effect until November 1, 2022. Interested taxpayers may normalize their tax situation and request the Ministry of Finance to issue payment orders that exonerate them from fines, interest, and surcharges and even apply for payment terms of up to nine months.