On July 01, 2021, the government has published Law No. 1380, which provides for the continuity of unfulfilled payment facilities for tax debts and fines for taxpayers of the National Tax Service and National Customs, according to the conditions set forth in the following Articles.
The taxpayers, with unfulfilled payment facilities, from October 2019 to the day prior to the date of publication of this Law, even if they are in tax execution, may continue with the payment of their installments from the month following the publication of this Law, for tax debts and fines, maintaining the conditions and benefits contemplated in the respective Administrative Resolution of the Payment Facility, provided that the payments are resumed in the aforementioned monthly period.
Partial payments made after the default of the payment facility up to the day prior to the publication of this Law, shall be imputed as payment on account of the debt and/or fines contained in the defaulted Payment Facility Resolution.
When the result of this re-settlement gives rise to balances in favor of the taxpayer, these shall be imputed, without maintenance of value, on account of the Value Added and Transaction taxes or of the debt maintained by the taxpayer.
The continuity of the Payment Facilities, provided for in the preceding Article, shall give rise to the following:
- In the payment facilities for tax debts and/or unfulfilled fines and which are in execution, the same are without effect. The coercive measures adopted prior to the constitution of payment facilities shall be maintained;
- In the payment facilities for tax debts, granted within the expiration of the term, for the payment of the tax or with the benefit of the effective repentance and in which due to non-compliance the tax execution and/or contraventional summary had been initiated, these are without effect.
