Managerial Alerts
NEW OPINION OF THE MPPPST ON ENJOYMENT OF VACATIONS DURING THE STATE OF ALARM We have recently and unofficially learned that the Legal Consultancy Office of the Ministry of the Popular Power for the Social Process of Work (”MPPPST” in Spanish) (the “Consultancy Office”) issued Opinion No. 010 of January 22, 2021 (the “Opinion”),…
SCALE FOR ACCOUNTING, EVALUATION, AND ANALYSIS OF HEALTH CARE COSTS FOR COVID-19 PATIENTS Resolution No. 001/2021, dated January 18, 2021, issued by the Minister of the Popular Power for National Trade, was published in Official Gazette No. 42.053 of January 22, 2021 (the Resolution). The Resolution establishes the scale for the accounting, evaluation and…
IT PAYMENT EXEMPTION – NATURAL PERSONS Decree No. 4.420 of January 18, 2021, issued by the President of the Republic, was published in Official Gazette 42.049 of the same date (the “Decree”). The Decree established that the natural persons residing in the country will pay Income Tax only for the net taxable income of…
SCHEDULE OF NON–SPECIAL TAXPAYERS – ACTIVITIES OF GAMES OFCHANCE 2021 Administrative Ruling No. SNAT/2020/000079 of December 16, 2020, issued by the Superintendent of the National Integrated Service of Customs and Tax Administration (Servicio Nacional Integrado de Administración Aduanera y Tributaria – “SENIAT”), was published in Official Gazette No. 42.038 of December 30, 2020 (the “Ruling”).…
SCHEDULE OF SPECIAL TAXPAYERS AND WITHHOLDING AGENTS FOR YEAR 2021 Administrative Ruling No. SNAT/2020/000078, dated December 16, 2020, issued by the Superintendent of the National Integrated Service of Customs and Tax Administration (“SENIAT”), was published in Official Gazette No. 42.038 of December 30, 2020 (the Ruling). The Ruling established the schedule of Special Taxpayers and…
RULES ON THE EXTENDED LIABILITY OF PRODUCERS OF TIRES AND ONE-USE PAPER, CARDBOARD, PLASTIC, AND GLASS CONTAINERS, PACKAGES, AND WRAPS Resolution No. 0191, dated October 27, 2020 and issued by the Ministry of the Popular Power for Ecosocialism (the “Ministry”), was published in Official Gazette No. 42.011 of November 19, 2020 (the “Resolution”). The Resolution…
CONSTITUTIONAL LAW AGAINST BLOCKING FOR NATIONAL DEVELOPMENT AND GUARANTEE OF HUMAN RIGHTS The Constitutional Law against Blocking for National Development and Guarantee of Human Rights, issued by the National Constituent Assembly, was published in Official Gazette No. 6.583 Extraordinary of October 12, 2020 (the “Constitutional Law”). Object of the Constitutional Law To establish a…
RENTAL PAYMENT SUSPENSION FOR REAL PROPERTY OF COMMERCIAL USE AND PRINCIPAL DWELLING HOUSES Decree No. 4.279, issued by the President of the Republic, was published in Official Gazette No. 41.956 of September 2, 2020 (the “Decree”). The Decree suspended for 6 months the payment of rentals for real property of commercial use and real…
RENTAL PAYMENT SUSPENSION FOR REAL PROPERTY USED AS PRINCIPAL DWELLING UNITS Resolution No. 032, dated September 9, 2020, issued by the Ministry of the Popular Power for Habitat and Housing, was published in Official Gazette No. 41.971 of September 23, 2020 (the “Resolution”). The Resolution suspended on a special and exceptional basis, up to March…
STATE OF NATIONAL ALARM TO ATTEND TO THE CORONAVIRUS COVID -19 SANITARY EMERGENCY Presidential Decree No. 4.286 was published in Official Gazette No. 6.570 Extraordinary of September 6, 2020. Through said Decree, the State of Emergency of Alarm to Attend to the Coronavirus COVID-19 Sanitary Emergency was declared (the “Decree”). On March 13, 2020, May…
