Regulation for the remission of surcharges, fines and interests to employers and self-employed workers is published
Last Wednesday, December 14, 2022, the “Regulation of Forgiveness for the application of Law 10.232 called ‘Authorization of Forgiveness Law for the Formalization and Collection of Social Security Charges'” was published in the Official Gazette La Gaceta, and the Transitory IX of the Regulation, which regulates the formalization of payment agreements for debts of employers and self-employed workers with the institution.
Among the main aspects to be considered, both at labor and tax level, are the following:
Employers and self-employed workers may request a one-time remission of fines, surcharges and interest for a period of twelve months, counted as of the effective date of this regulation; that is, as of yesterday.
The remission will be applied to those fines, surcharges and interests owed that are more than one year old, as from the date of entry into force of the regulation.
Those self-employed workers who register during the period of remission may request the remission of fines, surcharges and interest, provided that it is determined that they are subject to additional billing that considers periods subject to remission.
The CCSS will execute the remission of fines and interest of the Social Development and Family Allowances Fund (FODESA), provided that there is an administrative resolution authorizing it to do so, issued by the head of the Ministry of Labor and Social Security, which establishes the terms and conditions, within the framework of Law No. 10,232.
During the first three months as from the publication of the regulation, the CCSS will start receiving applications for the creation of a registry of employers and workers interested in benefiting from the remission; however, the applications will be processed once the CCSS completes the necessary adjustments to its information systems.
The maximum term for the payment of the outstanding installments will be 60 months.
The payment agreement will be considered as terminated due to non-compliance, whenever the debtor is in arrears for more than 90 calendar days in the payment of the installments of its obligation.
The remission of fines, surcharges and interest will be applied until the payment agreement is paid in full.
The remission of fines, surcharges and interest will be applied until the payment agreement is paid in full.
For the purposes of remission of fines, surcharges and interest with retroactive periods, the debt must be final at the administrative office and duly invoiced in SICERE. In this way, if there is an inspection procedure and it is found with the resolution report notified, the taxpayer must waive to file the appeals against such resolution at the administrative office. If there is an inspection procedure and it is in the appeals phase, the person in charge must waive the appeals filed, as well as any future claim in the administrative venue.
The Regulation establishes in its transitory provisions that, during the first three months counted as of December 14, 2022, the CCSS will start receiving applications for the creation of a registry of employers and workers interested in benefiting from the remission. These applications will begin to be processed once the CCSS completes the necessary adjustments to its information systems, which must be made within a maximum period of three months as of December 14, 2022.
See the official publication in the following link.