Summary.
Law 12 of 2004 grants a two-month moratorium for payment of the Tourism and Lodging Service Fees without surcharges or interest.
What it covers.
- Payment of tourism taxes during the moratorium.
- The effects of partial payment and the outstanding debt.
Who it applies to.
- Taxpayers who owe Tourism or Lodging Service Fees.
Key points.
- The moratorium lasts two months from the law’s promulgation and allows payment of tourism taxes without surcharges or interest.Art. 1
- After that period, the debtor must pay the outstanding amount with interest, surcharges and a fine.Art. 1
- If a taxpayer pays only part of the debt during the moratorium, the payments are prorated to cover part of the overdue debt; the unpaid balance is subject to surcharges, interest and fines from the specified date on which that portion of the obligation arose or was legally demanded.Art. 1