dinero_admin 
The Finance and Special Budget Committee of the Legislative Assembly took a significant step by approving the “Special and Transitory Law that Grants Facilities for Voluntary Compliance with Tax, Customs, Transit, and Other Fine Obligations” following a session held on october 13, 2025. The measure, proposed by the President of the Republic through the Ministry of Finance, responds to the need to provide taxpayers with the space and adequate incentives to regularize their tax situation with the State.
In the words of the initiative, the purpose is to address “the fact that there is a segment of taxpayers who, for various reasons, are in pending tax proceedings”. According to representatives of the Ministry of Finance who appeared before the committee to defend the feasibility and urgency of the measure, the proposal seeks to stimulate state liquidity by effectively recovering taxes that could otherwise remain in litigation for a long time.
The committee emphasized that in recent years, many taxpayers, both individuals and businesses, have experienced difficulties meeting their obligations due to external factors such as the global crisis, the pandemic, and changes in the national economy. “The objective of the law is precisely to offer a single special period during which taxpayers can catch up without the additional burden of late payment interest or cumulative penalties”, stated one of the members of the Finance Committee during the legislative debate, according to the minutes of the meeting and the official agenda.
The law will include provisions defining the amnesty’s validity period, payment mechanisms, eligibility requirements, and specific exclusions for those facing open legal proceedings for tax fraud. The Ministry of Finance emphasized the importance of coordinating efforts with the Dirección General de Impuestos Internos, the Dirección General de Aduanas y la División de Tránsito, ensuring that the measure will be technically implemented and supervised to prevent abuse.
Furthermore, the amnesty is expected to have a positive impact on public finances, allowing the State to collect significant amounts and clear its overdue tax liabilities. “Amnesty is not impunity, but a second chance for citizens and for the State itself”, the minister of Finance stated before the committee.
The Finance Committee reaffirms its commitment to facilitating tax compliance and seeking comprehensive solutions to the structural problems of the salvadoran tax system. The approval of this ruling represents a temporary but necessary measure to strengthen the relationship of trust between taxpayers and the government, and to ensure the sustainability of public revenue management in the current national context.
Read also:
