El Salvador's Ministry of Finance has published guidance dated 5 October 2020 on the extension of the period for the voluntary compliance program for tax and customs obligations. The voluntary compliance program provides relief from interest, surcharges, and penalties for taxpayers that regularize and update their unpaid or unfiled tax obligations. Originally available from 27 January to 27 September 2020, taxpayers are now allowed to apply up to 31 December 2020.