The Social Sector of the Economy is defined as the set of companies and organizations formed by workers who sustain the primacy of work, opt for the social ownership of the means of production and establish that the surplus generated is a means of raising the standard of living of its members. The Social Sector of the Economy is based on the principles of freedom, economic democracy, justice, solidarity, self-management, participation and pluralism.
In this section you will find the laws related to the Social Sector of the Economy with their respective reforms.
| No. | Description | Date | Category | Archive |
| one | Decree 193-1985: Law of the Social Sector of the Economy | January 11, 1986 | Tax | Download Decree 193-1985 |
| 2 | Decree 53-2015: Exemption from Income Tax for Cooperatives | April 29, 2015 | Tax | Download Decree 53-2015 |
| 3 | Decree 92-2015: Reform of Articles of Decree 53-2015 | November 14, 2015 | Tax | Download Decree 92-2015 |
| 4 | Decree 46-2016: Extension of Term | April 27, 2016 | Tax | Download Decree 46-2016 |
| 5 | Decree 131-2018: Law of Contribution of the Social sector of the Economy | February 26, 2019 | Tax | Download Decree 131-2018 |
| 6 | Agreement 567-2019: Regulation of the Social Contribution Law of the Social Sector of the Economy | October 25, 2019 | Tax | Download Decree 567-2019 |
| 7 | Decree 172-2019: Interpretation of Article 17 of the Fiscal Responsibility Law Decree 25-2016 | January 28, 2020 | Tax | Comments |
