On Friday, October 13, 2023, Superintendence Resolution number SAT-DSI-1688-2023 was published in the Diario de Centro América. The resolution establishes that October 9, 10, 11, 12 and 13, 2023 are declared as non-working days, for the effects of not taking into account for the computation of the administrative terms established in the tax, customs or administrative legislation; both for taxpayers and for the Superintendence of Tax Administration in the exercise of its functions.
Likewise, the resolution establishes to declare October 12 and 13, 2023 as non-working days for the computation of deadlines for the filing of tax returns and the payment of the corresponding taxes.
The disqualification of days came into effect immediately and may be extended depending on the development of the exceptional circumstances that gave rise to such decision.