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The Registration and Special Control of Taxpayers to the Tax Authorities Law is amended

16 December, 2021
The Registration and Special Control of Taxpayers to the Tax Authorities Law is amended

On December 9 of this year, Decree N°203 was published in the Official Gazette of El Salvador, amending the Law of Registration and Special Control of Taxpayers to the Treasury, as follows:

1. Regulatory background

Through Legislative Decree N° 79, the Law of Registration and Special Control of Taxpayers to the Treasury was issued. Subsequently, through Legislative Decree No. 227, amendments were introduced to the aforementioned Law, which was aimed at identifying taxpayers and other formal obligors to support acts or operations of tax significance.

2. Tax identification number

Article 4 of the Law is substituted and it is provided that the subjects or entities registered in the Registration System shall be assigned a NIT (Número de Identificación Tributaria – Tax Identification Number), which shall be a unique and permanent number, which once issued, in no case may be modified or reassigned to another subject.

The NIT, in the case of Salvadoran individuals of legal age, will be the unique identity document number granted by the corresponding registry, which at the time of issuing the DUI, will be linked with the authority of the tax administration registry system.

Concerning legal entities, they will be assigned an NIT, being this a unique and permanent number, which once issued may not be modified or assigned to another subject.

3. Notification of the NIT

The NIT will be made known to the subjects or entities that have completed the registration process in the Registration System, through a graphic representation, which may be in digital or printed form, regardless of its presentation, will have the corresponding legal effects and must contain the necessary data for the identification of the subject or entity, the electronic signature, place, and date of issuance and other security measures.

4. Tax fees

Art. 4-D is substituted and it is provided that the issuance of the NIT for the first time, as well as the modification or replacement of the NIT, constitute taxable events related to the registration system established in the law.

Legal entities, State institutions, International Organizations, and foreign individuals requesting the issuance of the NIT are obliged to pay the tax duties. The issuance, modification, or replacement of the digital graphic representation of the NIT for natural persons does not generate any payment of fees.

5. Effective date

The rule is effective as of December 18, 2021. 

Source: Diario Oficial 16/12/21