The tax amnesty applies to fines, interest and penalties on payment of real estate taxes, trade and industry, utilities, operating permits for construction, repairs, and improvements, among others, provided that the delay has accumulated over the past five years.

In the case of tax on improvements, the decree will apply if the taxpayer makes the payment within 90 days after the law takes effect. In certain cases, the municipalities concerned by make exceptions and set up payment plans for up to six months.

The law clearly states that if one does not exercise the amnesty right granted within 90 days, the debt would remain and the municipality would legally be entitled to collect such debt.

The Nationalist MP, Donaldo Reyes Avelar, said the passage of this law reflects the current difficult economic situation in the country.