Summary of the bill.
The bill proposes a tax moratorium until December 31, 2024, for payment of specified liabilities with relief from interest and surcharges. The moratorium would be subject to the conditions set for debts under collection. It also addresses unpaid withholding taxes, the powers of the Directorate General of Revenue (Dirección General de Ingresos), and publication of tax arrears. It restores Tax Code provisions on limitation periods and offsetting tax credits, and repeals provisions of other laws.