The Superintendency of Tax Administration (SAT) published this Wednesday, December 15, in the Diario de Centro América, resolution SAT-DSI-1397-2021 in which it confirms that December 14, 2021.
The publication mentions that the application of the tax system must be carried out in accordance with the constitutional postulates, in accordance with the principles of equality, equity and tax justice, which recommends that all obligated subjects have an equal opportunity to comply with their obligations without that these are affected by an exceptional reduction of a legal term.
It adds that the decision was made to declare that day a non-working day because there was instability in the system due to a computer attack of denial of services, which caused intermittence in the computer systems of the SAT and other State Institutions, which could make it impossible to comply with some obligations tributary.
The resolution adds that it corresponds to the SAT, as an exceptional situation, to take the administrative measures that guarantee the taxpayer the fulfillment of their customs tax obligations and that is why that day was declared non-working.
This declaration of a non-business day in the Tax Administration has the effect of deferring the calculation of the deadlines established in the tax and customs legislation, on December 14, 2021.
The Collection Office is also instructed to make adjustments to the systems related to the computation of terms, interests and penalties, as appropriate.