The new “Special and Transitional Law Granting Facilities for Voluntary Compliance with Tax and Customs Obligations, Transit and Other Fines,” which we will refer to as “Tax Amnesty 2025,” was approved by the Legislative Assembly through Decree No. 427 on October 15, 2025, and is effective as of its publication in Official Gazette No. 195, Volume No. 449, on October 16, 2025.
This new Tax Amnesty grants a period of 60 days for taxpayers to comply with outstanding tax and customs obligations, informal tax assessments, obligations that are in the process of collection, and even those for which the possible commission of tax fraud offenses is being investigated, as well as the payment of traffic fines.
I- What are the tax benefits granted by this new Amnesty?
The benefits granted by the 2025 Tax Amnesty include the exemption from interest and fines and the granting of up to a maximum of nine monthly installments for the payment of such obligations. However, these benefits do not apply in all cases; rather, each specific situation must be analyzed to determine the benefits that taxpayers can obtain.
Therefore, below we will outline some of the cases covered by the 2025 Tax Amnesty and the specific benefits, as follows:
II- Persons required to pay taxes under the jurisdiction of the General Directorate of Internal Taxes (DGII):
- Those who have filed their tax returns without paying the tax assessed therein; those who have not filed tax returns, without being required to pay taxes; or those who have failed to file a return, whether or not the tax has been paid.
- Those who have filed tax returns reflecting credit balances in excess of the legally applicable amount; and those who have filed original or amended returns assessing the tax at an amount lower than the legally applicable amount.
- Those who are in the audit phase or in the hearing and evidence submission stage of the informal tax assessment procedure before the Tax Administration; or who are within the period for challenging the informal tax assessment.
- Those who are exercising their right to administrative challenge, contentious-administrative action (including the appeal phase); or constitutional protection.
- That the debts are final and liquid, in which case they may only benefit from the waiver of interest and surcharges, and when the debts are liquid, final, and enforceable, they may only benefit from the granting of payment in installments. When the taxpayer has a decision to pay in installments, they may only benefit from the amnesty for the installments pending payment at the time of entry into force of said Decree.
- That they have not withheld or collected sums in respect of taxes or advance payments; that they have made such withholdings or collections and have not paid the taxes or advance payments; or that they have paid them in an amount less than that legally due.
- When the Attorney General’s Office has been notified of the possible commission of tax fraud offenses; even if the corresponding criminal proceedings have already been initiated, as long as no final judgment has been notified.
III- Persons liable for the payment of taxes under the jurisdiction of the General Customs Directorate (DGA):
- Those who have not filed a declaration of goods; or who have filed declarations with omissions or inaccuracies in their information and have not paid import duties or other taxes; or who have paid or settled them in an amount lower than that legally applicable.
- Who have submitted a declaration of goods and have not paid import duties or other taxes, under non-existent, undue, or inappropriate benefits or exemptions.
- They have submitted the goods declaration with an incorrect settlement of Import Duties or other taxes, and have paid or settled an amount lower than that legally applicable.
- They are facing immediate verification, audit, or are in the hearing and evidence submission stage of the informal customs tax determination procedure, prior to notification of the respective resolution.
- They are within the period for challenging, or exercising their right to administrative challenge, contentious-administrative action (including the appeal phase) or constitutional protection.
- That the debts are final and liquid, in which case they may only benefit from the waiver of interest and surcharges; and when the debts are liquid, final, and enforceable, they may only benefit from the granting of payment in installments. When the taxpayer has a decision to pay in installments, they may only benefit from the Amnesty for the installments pending payment at the time of entry into force of said Decree.
IV- When the debts are liquid, final, and enforceable under the following conditions:
- Debts referred to the General Treasury Directorate (DGT) to initiate the respective administrative collection procedure.
- Debts referred to the Attorney General’s Office, even if judicial collection proceedings have been initiated, as long as there is no final judgment formally and materially notified by the respective court.
The Tax Amnesty Law 2025 states that, in the case of tax and customs assessments that are not final, the payment of interest and surcharges will be waived, and the respective fines will not be imposed.
Adding for this year that within the hearing and evidence submission period, or after the expiration of said period and without a tax assessment resolution having been issued, in the event of partial payment of the tax contained in the Audit Report, the exemption from interest and fines will only apply to the tax that was paid, with the tax and proportional fine being determined subsequently in the settlement resolution.
This year, partial and total withdrawal is again permitted for those who are exercising their right to administrative challenge, contentious-administrative action, or constitutional protection, providing further details on the procedure and its effects.
It is reiterated that when the debt is final and liquid, interest and surcharges will be waived; but when the debts are final, liquid, and enforceable, only the benefit of payment in installments may be enjoyed.
In the case of penalties related to advance payments, withholdings, or tax collections, and if these have not been issued or, if issued, are not final, the respective fines will not be imposed, and interest and surcharges will be waived.
When a payment plan is requested for tax obligations, the General Treasury Directorate will grant up to a maximum of nine monthly installments, taking into account the amount owed, which includes the first installment, by means of a resolution for payment in installments, which will stipulate that ten percent (10%) of the debt must be paid as the first installment, on the same day that the resolution authorizing the payment plan is issued and notified.
It is important to note that the fines benefiting from this exemption are those related to taxes, established in Art. 238, paragraphs a) to d) (Obligation to File a Return); 246 and 247 (Obligation to Withhold, Collect, and Pay on Account); 252 (Tax Fraud); 253 and 254 (Unintentional Evasion and Intentional Evasion).
The rest of the fines will only benefit from a payment plan of up to nine months, with a first installment of 20% of the fine.
For any additional questions, please contact our team at taxelsalvador@consortiumlegal.com.