The Constitutional Court (CC) partially and provisionally suspended the reforms to article 120 of the Tax Code that refer to the new provisions with which taxpayers are obliged to reveal information from the shareholders, as well as the use of the NIT for non -fiscal procedures and the article that establishes an amnesty for those who register in the new regimens and report omitted income without the need to justify them with vouchers Other provisions.
The CC reported on Wednesday, April 30 of the provisional suspension of the measures established in articles 19 and 21 of Decree 31-2024 contained in the Law for the Integration of the Primary and Agricultural Productive Sector.
With this law, which entered into force on April 9, 2025, these two simplified taxation regimes are created, in addition to other general provisions. The VAT Law is also reformed regarding small taxpayers.
The suspensions:
Of article 19, with which the 120 of the Tax Code was amended, which refers to the registration of taxpayers and the update of the data in the Unified Tax Registry (RTU) and requirements for this, the Court suspends the following:
- Literal f) is provisionally suspended in which the “complete names and surnames, reason or social denomination of the shareholders or partners of the legal persons and their percentage of participation in the capital of this, when appropriate, through the means that the Tax Administration”;
In addition, the passages of that same article, which details:
- The one that refers to providing information to the SAT: “Likewise, the entities in charge of the registration of individual and legal persons must provide the Tax Administration, all the necessary information that it requires for the exercise of its functions, electronically, free, unlimited and real time.”;
- Also the part where the expansion of the use of the Tax Identification Number (NIT) is established in the Tax Code in the part that establishes that “… must be used in all civil, commercial, labor-patron relations, financial, notarial transactions, administrative and judicial efforts, …”.
And, in the third part, which refers to the fact that taxpayers must update or ratify their registration data at least once a year within the calendar month of their birth or constitution as a legal entity, the provision that establishes that of not complying will not be able to make efforts before the SAT specifically that says:
- “… expired said period without the update or ratification referred to in this article, the taxpayer or responsible will not be able to carry out any management before the Tax Administration, until it complies with it.”
They suspend fiscal amnesty
In addition, of article 21 of Decree 31-2024, with which a regularization and fiscal amnesty is created for those who register in the two new simplified regimes in order to those who have an omissos for income can declare them with a rate of 5%, without the need to document their origin, the following fragment is suspended:
- “… people who have omitted declare income, bankrupt or not, obtained before the validity of this law for which they do not have documentation to justify the origin of these, nor allow them to make the correct determination of the tax obligation, they must submit a patrimonial affidavit with information referred to the date of their presentation.
- Based on the provisions of this article, they will pay for tax a rate of five percent (5%) on the non -declared income or inventories that you want to register for the start of their accounting, which will extinguish in favor of who performs the tax obligations for which the payment was carried out, being complied with in the manner, time and form established by law; as well as justify the origin of banking resources or not, that they are related to the unst declared income or inventories that you want to register for incorporation into the provisions of the law.
The CC reported that the suspension that will have effects since its publication in the Central America newspaper of the resolution, to the issuance of the final sentence.
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They accumulate four actions
To resolve, the CC met the accumulated files 2587-2025, 2588-2025, 2608-2025 and 2612-2025, in which different people and entities presented actions of unconstitutionality of a general general nature against the aforementioned law.
These unconstitutionality actions were promoted separately by: José Roberto Turcios Urrutia; José Pablo Ceballos Rodas; by the Coordinating Committee of Agricultural, Commercial, Industrial and Financial Associations (CACIF) and the other by Erick Miguel Castillo López, Carlos Rodolfo Lau Olivarez and Florencio Buenaventura de Mata Furlán.
The Ministry of Finance is pending to issue the Regulation of Decree 30-2024.