On 4 April 2016, El Salvador's Directorate General of Internal Revenue issued a notice announcing that the initial deadline for the annual return for the Special Contribution for National Security is 2 May 2016. The Special Contribution was adopted in October 2015, and is levied at a rate of 5% on the net profits of large taxpayers with annual net profits of USD 500,000 or more. This is in addition to the standard 30% corporate tax, and applies for both resident and non-resident taxpayers.