1. Amnesty Tax Decree No.260-2011
  2. Decree 51-2011 Law for the promotion and protection of investments
  3. Decree 205-2010 Reform Article 7 of Decree 17-2010
  4. Decree No. 224-2010 Transitional Wage Measures
  5. Decree No.18-2010 Fiscal and Financial Emergency Law
  6. DECREE No.40-2012 Law on the Factor of Correction of Fuels
  7. Decree No.58-2012, Interpretation Population Security Act Gazette
  8. Decree No.159-2011 Interpretation Article 13 ZOLITUR Law
  9. Decree No.166-2011 – Ref to Decree 105-2011 – Population Security Act
  10. Decree No.205-2010 Reform Article 7 of Decree No.17-2010
  11. Decree No.256-2009 Reform and Interpretation Article 15 of ISV
  12. Decree Nº232-2011 – Transfer Price Regulation Law
  13. DECREE_126-2011Leg of Sustainable Rural Tourism Promotion
  14. Fear of Erratum – Population Security Act – omission of article 45
  15. Fear of Errata
  16. Law on Income Efficiency and Public GA
  17. Law of Measure Anti-Evasion in the Tax on the Income Decree No.96-2012
  18. Law of Promotion of the Public – Private Alliance
  19. Law on Population Security Decree No.105-2011
  20. Regulation of the Law on Population Security Agreement No.1775-2011
  21. Restitution Net Asset Decree 71-2010

All the documents that are presented are in PDF format and require the Adobe Acrobat Reader for reading.

  1. Constitution of the Republic
  2. Code of Commerce
  3. Tributary Code
  4. Central American Uniform Customs Code
  5. General Law of Public Administration
  6. Reforms to the General Law of Public Administration
  7. Reform of the Public Administration Law
  8. Law of Administrative Procedure
  9. Administrative Simplification Law
  10. Law of Financial Equilibrium and Social Protection (Decree 194-2002)
  11. Law for the Modernization of the State
  12. Reform of the Law for the Modernization of the State
  13. Administration Reform Program (PRAP)
  14. State Contracting Law
  15. Law of Financial Equilibrium and Social Protection
  16. Organic Law of the Budget
  17. General Budget Provisions 2007
  18. General Provisions of the Budget 2008
  19. Technical Norms of the Budget Subsystem
  20. Law of Income Tax
  21. Decree No. 42-2011, Reform Article 22 of the ISR Law
  22. Decree No. 394-2005, Reform by addition Article No. 5 of the ISR Law
  23. Decree No. 140-2008, Reform Articles 13, subsection a), 22, subsection b), 23 and 28, first paragraph of the ISR Law  
  24. Decree No. 182-2012, Reform Article No. 5 of the ISR Law in paragraphs 1), 2), 3), 6), 11), and 12)
  25. Law of Sales Tax
  26. Customs Law Decree No. 212 – 87
  27. Civil Service Law
  28. Law of Transparency and Access to Information
  29. Rules of the General Directorate of Public Investment
  30. General Provisions of the 2010 Budget
  31. Decree 17-2010 Law on Strengthening Revenues, Social Equity and Rationalization of Public Expenditure
  32. Executive Decree No. PCM-017-, Reform of Article 60 of the Regulation of Organization, Functioning and Competencies of the Executive Branch
  33. Decree No. 68-2010 Interpret Article 12 of the SALES TAX LAW
  34. Decree No. 16-2011 Reform Articles 4, numeral 3); And, 90); And to repeal Article 136 of the GENERAL PROVISIONS OF THE GENERAL BUDGET OF INCOME AND EXPENSES OF THE REPUBLIC AND OF THE DECENTRALIZED INSTITUTIONS.
  35. Decree No. 20-2011 To authorize the National Port Company (ENP) to increase its availability of revenue budgets for fiscal year 2010.
  36. Decree No. 262-2010.To Determine the Calculation of Capital Gain Tax.
  37. Law of Public Administration
  38. Law of Financial Equilibrium and Social Protection (Decree 194-2002)
  39. Organic Law of the Budget
  40. Tax Equity Law
  41. Regulation of State Contracting Law
  42. Decree No 25 2016 Fiscal Responsibility Law