This payment will be exonerated from fines, interest and surcharges generated by the taxpayers' arrears.

Through this law, the Ministry of Finance expects to collect some US$40 million owed by individuals and companies that, for different reasons, have not been able to catch up with their payments.

The measure covers all taxpayers, including those notices filed by the minister of Finance, Alejandro Zelaya, before the Fiscalía General de la República (FGR) for tax evasion.

In addition, the taxpayer may pay in cash with an Número de Pago Electrónico (NPE) or request payment in installments at the General Treasury Office with a maximum of nine months, depending on the amount owed. The first installment must be paid as 10% on the day the resolution authorizing the payment plan is issued and notified.

The Central Government explains that it is offering facilities to taxpayers who have had difficulties in complying with their tax obligations, due to the world economic crisis, executing the voluntary pillars of the Anti-evasion Plan and guaranteeing that the taxes left unpaid enter the State's coffers.