We share Law No. 1154 of Extension to the term established for Tax Forgiveness.


The amendment to the so-called “Law of forgiveness” is approved, which extends the period from February 28 to April 30, so that more taxpayers can regularize their delinquent debts for tax purposes.

The proposed law also establishes modifications in paragraph V of Article 2, Law 1105 in order to specify that the taxpayer who has an ongoing challenge can choose to benefit from the benefits of the Law only by a part of the repairs made by the collecting entity (tax and period) and for this purpose it must withdraw only for that debt, being able to continue the challenge process for the other concepts.

Paragraph VII of article 2 of that rule was also modified, which now establishes that taxpayers who have incorrectly declared their tax obligation for the importation of merchandise, in fiscal periods prior to 2018, provided that there has been no action by the National Customs, They may exceptionally regularize their situation without interest or fines until April 30, 2019.

LAW º 1154

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