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Processes of Tax Audit

Regional Tax Law Team When thinking about investing in the region, companies should not only take into consideration the tax systems of each country, but also the auditing power of the Tax Administrations to ensure tax compliance. In this sense, the purpose of this article is to give an overview of the assessment processes in…

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Employment Discrimination in the Salvadoran Legal Framework

By: Carlos Rodríguez Equality of opportunity in employment and occupation, and non-discrimination, have undoubtedly been enshrined as a Fundamental Labor Right recognized in the International Conventions of the International Labor Organization (ILO) and in the legal framework of each country from its own Constitution as Primary Law. In countries such as El Salvador in recent…

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Data protection and privacy of information in Honduras

By: Janine Paz Today, we live in the so-called “Age of Digitalization”, in which the protection of data and privacy of information and communications is increasingly necessary at a global level. According to the Digital 2020 report, which evaluates how people around the world use the internet, smartphones, social networks and e-commerce, the world population…

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Important considerations regarding fiscal documents in Honduras

By: Aida Sierra Article 65 of the Tax Code establishes that “taxpayers must issue tax documents for the activities they perform and make them in the form that allows identification of the activities they perform and make them in the form that allows identification of the person issuing them and, if applicable, receiving the operation…

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Who is eligible for the tax amnesty benefits of 2022?

By: Verónica Tadeo We hereby bring to your attention: That the Minister of Finance Alejandro Zelaya presented to the Legislative Assembly the Decree called “Special and Transitory Law that grants Facilities for the Voluntary Compliance of Tax and Customs Obligations” known as “Tax Amnesty 2022”, approved by the Legislative Assembly, in plenary session of August…

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Considerations on Tax Penalties in Guatemala

By: Mario Estuardo Archila In tax matters it is customary to apply a penalty automatically, by “default”. In a cold and objective manner. However, this position should be rejected, since there are external elements that would make the sanctioning rule inapplicable, if we really understand that we are in a system of law. One of…

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Workplace violence and harassment in Nicaragua:

By: Bertha X. Ortega To refer to violence and harassment in the world of work as unacceptable conduct is because they constitute a violation or abuse of human rights and a threat to equal opportunities and are incompatible with decent work. The first and most important thing is to define what is considered violence and…

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Sexual Harassment in Employment Relationships in Costa Rica

By: Gerardo Delgado del Valle Following the definition given by the International Labor Organization, sexual harassment can be defined as “…insistent propositions, touching, approaches or unwanted invitations, of a sexual nature, which may come from a superior or a co-worker, which directly influence employment opportunities and working conditions or environment and which also produce effects…

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When a foreigner acquires tax residency in El Salvador?

In a globalized world, cross-border traffic of labor and specialized professionals is increasingly common, so it should not be surprising that many foreigners travel to El Salvador, either temporarily or permanently, to carry out their activities as employees in companies or in the free exercise of their profession. El Salvador uses the Principle of Territoriality…

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Proposal for regulations on centralized registers for electronic bills of exchange and promissory notes in Costa Rica

On July 18, 2022, the CONASSIF approved to submit for public consultation the draft regulation to the Law on Bills of Exchange and Electronic Promissory Notes Law No. 10.069, called Regulation on Administrative Entities of Centralized Registries of Bills of Exchange and Electronic Promissory Notes. The deadline for submitting comments is 15 business days from…