ANÁLISIS DEL ANTE-PROYECTO DE REFORMA TRIBUTARIA

The reform is part of the USAID-funded technical assistance program, administered by the Project on Fiscal Policy and Administrative Reforms in El Salvador (TPAR). The reform seeks to align with international best practices and standards, ensuring that the tax system is based on principles of justice, equity, and progressivity. The reform proposes changes to the Tax Code, including the modification of Article 23, which deals with the basic functions of the tax administration. However, the proposed change is seen as unnecessary, as the current article already implies that the judge decides on the occurrence of the crime and its penalty. The real issue lies in Article 251-A of the Penal Code, which creates procedural requirements for the penal action, making it difficult for the tax authority to initiate investigations. The tax authority's ability to investigate and prosecute tax evasion is hindered by the requirement that the administrative process must be exhausted, that there are no pending lawsuits or appeals, and that prejudiciality must be declared. These requirements are seen as unjustified and prior to the formulation of the criminal notice, violating the principle of independence of processes. The tax authority's independence is compromised, and the timely and effective action of justice is hindered. The reform also proposes changes to Article 9, which deals with the payment of taxes at a discount. The proposed change requires that at least 40% of the debt be paid, which is considered too high a percentage for a taxpayer in a state of economic crisis. It is suggested that more flexible payment conditions be offered, allowing taxpayers to manage their cash flow and avoid defaulting on future obligations. The reform also creates Article 74-A, which allows for the payment of a debt resulting from an incorrect determination of a tax credit. This article is seen as unconstitutional, as it contradicts Article 31 of the Constitution, which states that a tax credit is not a debt. The article is considered to be in conflict with the principles of justice, equity, and progressivity, and it is suggested that the tax authority should instead impose sanctions on taxpayers who have engaged in irregular behavior. The proposed reform also includes changes to the tax administration, including the creation of a new article that allows for the payment of taxes at a discount. However, this article is seen as in conflict with the principles of justice, equity, and progressivity, and it is suggested that the tax authority should instead impose sanctions on taxpayers who have engaged in irregular behavior. The reform aims to increase tax collection and combat tax evasion, but the proposed changes are seen as inadequate and in conflict with the principles of justice, equity, and progressivity. It is suggested that the tax authority should instead focus on imposing sanctions on taxpayers who have engaged in irregular behavior and on improving the tax administration to ensure that it is efficient and effective. The proposed reform is part of a broader effort to improve the tax system in El Salvador and to align it with international best practices and standards. However, the proposed changes are seen as inadequate and in conflict with the principles of justice, equity, and progressivity. It is suggested that the tax authority should instead focus on imposing sanctions on taxpayers who have engaged in irregular behavior and on improving the tax administration to ensure that it is efficient and effective.