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This document summarizes key aspects of two laws in El Salvador: 1) The Road Conservation Fund Law establishes a road conservation contribution charged on diesel, gasoline, and their mixtures sold in El Salvador. Importers and local refiners must retain the contribution and report amounts monthly. 2) The Specific Tax Law on International Phone Calls Ending in El Salvador establishes a $0.04 per minute tax on international calls terminating in El Salvador. Taxpayers must submit sworn declarations and paym

Author

Mario Aceituno

Language

EN