The provisions of this Code establish the basic principles and fundamental rules that constitute the legal regime of the tax system and are applicable to all taxes.
In this section you will find the laws with their respective reforms to the Tax Code, from its creation date (year 1997) to date.
| No. | Description | Date | Category | Archive |
| one | Decree 22-97: Tax Code | 1997 | Tax | Download Decree 22-97 |
| 2 | Decree 170-2016: Tax Code | December 28, 2016 | Tax | Download Decree 170-2016 |
| 3 | Errata Faith: Rectification of Articles Decree 170-2016 | May 25, 2017 | Tax | Download Fe de Errata |
| 4 | Decree 25-2017: Interpretation of article 167 Tax Code | June 01, 2017 | Tax | Download Decree 25-2017 |
| 5 | Decree 32-2017: Reform article 213 of the Tax Code | June 28, 2017 | Tax | Download Decree 32-2017 |
| 6 | Decree 98-2018: Interpretation of article 2013 of the Tax Code | October 02, 2018 | Tax | Download Decree 98-2018 |
| 7 | Decree 170-2019: Addition of Letter J to Article 70 of Decree 170-2016 | January 25, 2020 | Tax | Comments |
