National Laws and Regulations

Las amnistías tributarias y aduanera publicadas desde 2017 a la fecha han permitido a los Obligados Tributarios (OT) regularizar su cuenta corriente...

Civil law is primarily responsible for regulating the relations of individuals with their fellow human beings and with the State.

Traders, acts of commerce and commercial matters shall be governed by the provisions of this Code and other commercial laws...

Criminal law means the branch of law that is responsible for normarating and conceiving punitive capacities, that is, punishment, which is reserved by the State for those...

It regulates the relationship between capital and labour, placing them on a basis of social justice, in order to guarantee the worker the necessary conditions for normal life and capital a fair compensation of his investment.

The provisions of this Code lay down the basic principles and fundamental rules that constitute the legal regime of the tax system and apply to all taxes.

It is a benefit that results from a disposition of a capital asset, such as securities, bonds or real estate, when the amount obtained in the transaction exceeds the purchase price.

Net Asset Tax is the result of subtracting from total assets: receivables reserves, and accumulated depreciation.

Create a sales tax made throughout the territory of the Republic, which will be applied in a non-cumulative manner at the import stage and at each stage of sale...

An annual tax called Income Tax is established, which taxes income from capital, labor or the combination of the two, as determined by this Law.

It aims to promote micro and small business, through incentives that promote economic growth, through the generation of new opportunities...

It aims to create the legal framework for public policies on social protection, in the context of national and international conventions, principles and best practices governing the matter.