On January 12, 2024, the Internal Revenue Service issued Resolution NAC-DGERCGC24-00000003 which regulates the income tax self-withholding regime applicable for large taxpayers.
The Law on Energy Competitiveness was published in the Second Supplement of the Official Registry on January 11, 2024.
On January 10, 2024, the Internal Revenue Service issued Resolution NAC-DGERCGC24-00000001 suspending the terms and deadlines of all tax administrative procedures from January 10 to January 12, 2024, including the latter.
By Resolution No. 002-CONADIS-2023 signed on December 28, 2023, the National Council for the Equality of Disabilities (CONADIS) determined to extend the validity of the disability card until December 31, 2024.
On December 29, 2023, the President of the Republic issued two Executive Decrees with tax amendments.
On December 21, 2023, the Internal Revenue Service issued the Regulation NAC-DGERCGC23-00000036 whereby the chart establishing the income tax rates applicable to individuals for the fiscal year 2024.
On 27 December 2023, by Ministerial Resolution No. MDT-2023-056, it was decided to suspend terms and deadlines on procedures established by the Ministry of Labour corresponding to the Regional Labour and Public Service Management and its delegations.
The “Law for Economic Efficiency and Job Creation” was published on December 20, 2023, in the Supplement of the Official Gazette 461.
The Ministry of Labor, through Ministerial Agreement MDT-2023-175, set the statutory minimun wage.
From the enactment of the Organic Law for Economic Development and Fiscal Sustainability, published in Official Gazette Supplement 587 of November 29, 2021, freight was excluded from the calculation of the taxable base for customs duties.
On November 14, 2023, the Labor Ministry issued the General Rules to Control Employer Obligations and Inspection Proceedings by means of the Ministry Agreement No. MDT-2023-140.
On November 20, 2023, the Republic President issued the General Regulation on the Violet Economy Impulse Organic Law (hereby the “Regulation”) published on the Second Supplement of the Official Registry Nr. 444 on November 25, 2023.