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ACSAN News

Constitutional protection is granted to a taxpayer against misinterpretation and application of a Customs Ruling that denied a refund for undue payment of customs processing fees (“Derecho de Trámite Aduanero”) paid when importing goods under an international trade agreement.

Recently a Collegiate Court in Administrative Matters granted constitutional protection (“Amparo”) in favor of a taxpayer of the automotive sector, recognizing its right to obtain

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Acedo Santanmarina

Tax Reform 2022

On November 12, 2021, the Decree amending, adding and repealing several provisions of the Income Tax Law, the Value Added Tax Law, the Special Tax

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