Extraordinary options approved under the Tax Relief Law:

• Moratorium on the payment of VAT and the selective consumption tax for the months of March, April, and May 2020. These must be filed during April, May, and June 2020 without making the payment simultaneously. The corresponding tax for these months may be paid no later than December 31, 2020, without incurring interest or penalties.
• Moratorium on the 2nd partial payment of the corporate income tax: Taxpayers are authorized not to make the partial income tax payments corresponding to April, May, or June 2020. This does not include the first partial payment due in March 2020. It does not apply to taxpayers with a special fiscal period previously approved by the Tax Administration who must declare and pay the tax during the months covered by the moratorium.
• Customs duties moratorium: Imported goods during April, May, and June 2020 may be nationalized without paying the corresponding customs duties. Payment of the pending duties must be made no later than December 31, 2020, without penalties or interest. Agricultural and livestock products classified under chapters 1 to 24 of the Central American Tariff System are excluded.
• VAT exemption on commercial leases: For April, May, and June 2020, commercial leases will be exempt, provided that both the tenant and landlord are registered in the Single Tax Registry, General Regime, or Special Agricultural Regime.