By: Carlos Pineda
We hereby inform you that:
On June 21, 2022, the General Directorate of Internal Taxes of the Ministry of Finance issued the General Guidance on Obtaining, Modifying, and Reissuing the Tax Identification Number (NIT), with reference MH.UVI.DGll/006.004/2022. This Guide completely replaces the previous Guide with reference MH.UVI.DGll/006.004/2021, dated December 22, 2021.
The purpose of this new legal framework is to establish the necessary provisions for not requiring the graphic representation of the NIT from Salvadoran individuals of legal age. It also outlines the mechanisms for obtaining, modifying, and reissuing the NIT for children, adolescents, young individuals, foreign individuals, legal entities, State Institutions, International Organizations, entities without legal personality, and other entities.
Regarding registration, reissuance, or modification in the Unique Taxpayer Registry for Salvadoran individuals, it states that those who do not have a DUI (Unique Identity Document) must complete the registration and issuance process for the DUI. During this process, the National Registry of Natural Persons will link with the Tax Administration Registry System to incorporate the assigned number and data into the Unique Taxpayer Registry of the Ministry of Finance.
Additionally, it notes that the digital graphic representation of the NIT can be obtained voluntarily and free of charge through the Ministry of Finance’s website. Furthermore, individuals who have a DUI but have not completed the legal process to obtain the NIT are obliged to register on the Ministry of Finance’s website.
It explicitly states that it is not necessary to obtain the graphic representation of the NIT to prove tax identification to any individual, public institution, or private entity. Salvadoran individuals of legal age can prove their tax identification through the DUI, which includes the necessary elements of the NIT. Any changes to the DUI data will simultaneously update the NIT.
For children, adolescents, foreign individuals, legal entities, State Institutions, International Organizations, entities without legal personality, and other entities requiring the issuance, reissuance, or modification of the NIT for the first time, the process must be completed in person at the Express Service Centers of the General Directorate of Internal Taxes.
The fees for the initial issuance, reissuance, or modification of the NIT are as follows: [Please provide the specific fee amounts].
The mentioned Guide also states that individuals who have been assigned an NIT and have had it replaced by a DUI number can use both interchangeably to fulfill substantive and formal obligations established in tax laws, as well as for procedures with the Tax Administration, until December 23, 2022.
Regarding fiscal stationery, it stipulates that VAT control documents should incorporate the DUI number as the NIT of the issuer. There is no requirement to cancel or eliminate authorized stationery prior to the Guide’s effective date. Taxpayers are authorized to use any mechanism deemed appropriate for this purpose without requiring a resolution from the Administration.
To learn more about the General Guidance on Obtaining, Modifying, and Reissuing the NIT, please visit the Ministry of Finance’s website or follow the link: https://www.mh.gob.sv/guia-de-orientacion-nitdui/
For any further inquiries, please contact Dr. Diego Martín (dmartin@consortiumlegal.com), Mr. Carlos Pineda (apineda@consortiumlegal.com), or email taxelsalvador@consortiumlegal.com.