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CLD Legal

Settle your tax obligations and take advantage of the new Tax Moratorium

As an incentive for the tax regularization of individuals and businesses, the National Government has approved a tax moratorium effective until December 31, 2024, covering taxes and fees such as income tax, property tax, operating notice tax, transfer of goods and services tax, selective consumption tax, and the corporate franchise tax.


This moratorium allows individuals and businesses to regularize their tax obligations by paying only the principal amount due, thus avoiding interest, surcharges, and sanctions related to administrative collections. Additionally, withholding agents with outstanding amounts for periods up to June 2024 can settle owed balances in income tax and educational insurance directly with the tax authority, free from additional interest or surcharges. This measure aims to encourage voluntary compliance and tax stability.

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