Legal interest update published in Resolution MHDGH-RES-0054-2024 / MH-DGA-RES-1817-2024

An interest rate of 8.43% is established, applicable to both the taxpayer and the Tax Administration, in accordance with Articles 57 and 58 of the Tax Code and Article 61 of the General Customs Law.

Published on

26/11/2024
ICS Reports
ics consultants office

➢ The resolution was published in Scope No. 190 of Gazette No. 221 on November 25, 2024.

➢ The resolution will enter into force on January 1, 2025.

Resolution MH-DGH-RES-0054-2024 / MH-DGA-RES-1817-2024 was published in Scope No. 190 of Gazette No. 221 on November 25, 2024 and will become effective on January 1, 2025.

An interest rate of 8.43% is established, applicable to both the taxpayer and the Tax Administration, in accordance with Articles 57 and 58 of the Tax Code and Article 61 of the General Customs Law.

This rate will be applicable in the following cases:

  • Late payment of customs tax obligations after the triggering event.
  • Undue collection of taxes by the Customs Administration.
  • Calculation of interest on fines imposed by the National Customs Service, starting three working days after the finality of the sanctioning resolution.

The previous resolution (MH-DGH-RES-0032-2024/MH-DGA-RES-098-2024) published on June 24, 2024 is hereby rescinded.

This adjustment updates the interest rates and establishes a clear framework for their application, strengthening legal certainty in tax and customs procedures.

If your company needs to adapt to this new regulatory framework, our team is available to advise you.

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