Through Executive Decree 1130 issued on August 19, 2020, the President of the Republic resolved to extend the term for applying the tax benefits for new investments established in the Law for Productive Development, Attraction of Investments and Employment Generation for an additional 24 months, that is, until August 21, 2022.
Regulation NAC-DGERCGC20-00000053 issued on August 22, 2020, the Director of the Internal Revenue Service established the provision for withholding Value Added Tax (VAT) on the import of digital services.
Through Judgment 3-20EE / 20A published on August 10, 2020, the Constitutional Court issued an unfavorable judgement regarding Executive Decree 1109 issued by the President of the Republic on July 27, 2020 and declare its unconstitutionality.
Regulation NAC-DGERCGC20-00000051 issued by the General Director of the Internal Revenue Service published on the Official Registry 854 of August 5, 2020 regulates the advance payment of income tax for the year 2020, ordered by Executive Decree 1109.
By Regulation No. RE-SERCOP-2016-0000072 published on the Official Registry on July 29, 2020, the Codification of Regulations issued by SERCOP was amended.
By Executive Decree 1109 issued on July 27, 2020, the President ordered the advance payment of income tax for the year 2020, to finance the expenses associated with the health emergency.
On July 15th, the Ministry of Labor (hereinafter "MdT") through Ministerial Agreements MDT-2020-132 and MDT-2020-133, issued guidelines for the establishment of the new labor categories contemplated in the “Organic law on humanitarian support to combat the health crisis arising from COVID-19”.
Regulations NAC-DGERCGC20-00000043 and NAC-DGERCGC20-00000044 issued on June 23, 2020 by the General Director of the Internal Revenue Service, the rules for applying the Second and Third Transitory Provisions of the Law for Humanitarian Support to Combat the Health Crisis arising from COVID-19 were established.
The Ministry of Public Health, through agreement 00024-2020, dated June 16th, 2020, has extended the state of health emergency previously declared, in all establishments of the National Health System, which includes all laboratory services, epidemiology and control units, air ambulances, medical and paramedical services, hospitalization and outpatient care.
The Internal Revenue Service, through Regulation NAC-DGERCGC20-00000022, suspended the terms and deadlines in all administrative processes and the statute of limitations for collecting debts from March 16 to March 31, 2020. The suspension was extended until June 15, 2020 by regulation NAC-DGERCGC20-00000038.
The Ministry of Labor ("MdT") through Resolution No. MDT-2020-024 dated June 10th, decided to resume as of June 15, 2020, the hearings, terms, deadlines, and prescriptions that were suspended, within the following procedures:
Regulation NAC-DGERCGC20-00000036, issued on May 27, 2020 by the General Director of the Internal Revenue Service establishes the following rules for applying the Executive Decree 1030, which allows taxpayers the deferral of its tax obligations: