Month: April 2020

El Salvador: How to request payment in installments of income tax by the beneficiaries of the fiscal measures to mitigate the effects of the COVID-19 pandemic

Written by: William Escobar By means of Legislative Decree No. 598 dated March 20, 2020, published in the Official Gazette number 58, Volume 426 of March 20, 2020, the Special and Transitory Law on the Income Tax payment modality applicable to Small Taxpayers, Tourism, Electric Energy, Television, Internet and Telephone Services, and on the Special …

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Costa Rica: Deductibility of Donations

All income tax payers may declare as deductible expenses the donations they make during the tax period, provided that the following conditions are met:   The amount of the donation does not exceed 10% of the donor’s net income regardless of the donation. Each donation must be properly documented with the following details: Company name, …

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Costa Rica: Project No. 21,941 to add a transition to Article 148 BIS of the labor code to move the enjoyment of the holiday to Fridays

As a way to generate economic reactivation due to the effects generated by the COVID-19 pandemic, on April 23, 2020, Representative Roberto Thopmson proposed to the Legislative Assembly the bill in reference, which seeks to facilitate tourism by transferring the enjoyment of holidays that fall on Monday, Tuesday, Wednesday, Thursday, Saturday and Sunday to the …

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Costa Rica: New obligations to SUGEF for activities described in Articles 15 and 15 bis of Act 7786

Circular SGF-1153-2020 sets out the steps to be followed by institutions registered with SUGEF which carry out some of the following activities described in Articles 15 and 15 bis of Act 7786, and which include: developers of real estate projects, brokers, intermediaries, promoters, dealers in precious metals and stones, casinos, non-profit organizations sending or receiving …

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Costa Rica: COVID-19 and emergency procedures in administrative contracting

Written by: Juan Pablo Vargas jpvargas@consortiumlegal.com It is no secret that the pandemic caused by the COVID-19 virus has set off alarm bells in governments around the world. In countries like Colombia, for example, the National Public Procurement Agency called for all suppliers who were able to provide the goods and services critical to the …

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Costa Rica: Decision-making tool for business continuity

On April 20, 2020, the Ministry of Labor and Social Security published the Excel file in reference on its official website, as a guide that will allow the company to self-assess the actions it has implemented to achieve and maintain business continuity in the face of the Covid-19 pandemic. The tool handles an evaluation methodology …

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Costa Rica: Guide to prevention, mitigation and business continuity for the COVID-19 pandemic in the workplace

On April 20, 2020, the Ministry of Labor and Social Security published the document in reference on its official website, which was prepared from an interdisciplinary perspective with the collaboration of professionals from the private and public sectors in the areas of health, law, public policy, public administration, business administration and industrial engineering.   This …

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Guatemala: Review of criminal matters before Covid-19

Written by: Astrid Dominguez   Responsibility of the Legal Representative for the non-implementation of health and safety measures in the workplace (COVID-19 Protocol)   In the authorizations to operate that the MINECO extends to the companies it establishes: “The legal representative (…) makes himself available to the competent authorities for verification of compliance with the …

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El Salvador: Compliance with tax obligations and customs regimes are not suspended by COVID-19

Written by: Diego Martín y William Escobar   By this means we make your knowledge available: By means of Legislative Decree No. 631 dated April 16, 2020, published in the Official Gazette No. 77, Volume No. 427 of April 16, 2020, the “National State of Emergency of the Pandemic by COVID-19” was extended for 15 …

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Guatemala: Regulations for granting the benefit of the fund for the protection of employment

Written by: Federico Zelada   Today was published the “Regulation for the Granting of the benefit of the fund for the protection of employment” of the Ministry of Economy, through the Governmental Agreement 58-2020 that has to establish the conditions and requirements to access the economic benefit that the State will grant to the workers …

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