Article November 2019
Transfer prices in El Salvador
The reform of the Tax Code by Legislative Decree No. 233, dated December 16, 2009, published in the Official Journal No. 239 Volume No. 385 of the 21st of the same month and year, established, among others, the incorporation into the Tax Code of Articles 62-A , 124-A, 199-C and 199-D; as well as the deletion of the penultimate and last subparagraphs of Article 199-B.
Article October 2019
On 1 July 2018, the provisions concerning the split payment were introduced into the polish law with VAT. It is a mechanism for making payments through bank accounts or SKOK (cooperative savings banks) accounts, due to receivables documented (invoiced) with the VAT amount. The payment is divided into two streams.