El Salvador's Ministry of Finance has announced the introduction of a new tax amnesty regime, allowing for the payment of outstanding tax and customs obligations without incurring interest, surcharges, and fines. The tax amnesty generally covers all tax and customs obligations that expired up to 30 September 2023, including annual obligations up to the 2022 tax year, as well as monthly obligations up to the August 2023 period. Outstanding tax obligations can be paid in full or in up to 9 monthly installments, with an initial installment equal to 10% of the amount due. Taxpayers that wish to benefit from...