A. M. 
With the purpose of orienting taxpayers that will apply to the Special and Transitory Law that grants facilities for the voluntary compliance of tax, customs and other fines obligations, known as Tax Amnesty, the General Directorate of Internal Taxes of the Ministry of Finance issued an orientation guide for users.
The guide has been developed on the basis of Legislative Decree No. 086, which contemplates a series of cases in which the insolvent taxpayer may catch up with the Treasury.
During a period of 90 days, taxpayers with outstanding debts of taxes administered by the Directorate General of Internal Taxes and the Directorate General of Customs, as well as drivers with fines for traffic violations, will have the opportunity to voluntarily regularize their situation without incurring in the payment of interest, surcharges or fines generated before july 31, 2024.
In addition, in this guide the taxpayer will find the forms of payment, requirements to opt for payment in installments, financial institutions authorized to make the payment, e-mails that have been enabled for consultations and online payment.
