El Salvador has published Decree No. 598 of 20 March 2020, which provides a number of tax measures in response to COVID-19. These includes:
- An exemption from the payment of the special contribution for the promotion of tourism for a period of three months with effect from 20 March 2020;
- An extension of the deadline for the payment of corporate income tax for the 2019 tax year to 31 May 2020 for taxpayers in the tourism sector with a tax liability of up to USD 25,000 (the extension does not …