By Legislative Decree 110-2021, published on December 29, 2021, a tax and customs amnesty has been approved for the fulfillment of pending material and formal obligations. The amnesty frees the tax and customs debt from full or partial payment of fines, surcharges, and interest. This is applicable for pending obligations until December 31, 2021.

The amnesty will be in effect until April 30, 2022. The decree also enables tax legal terms from the date of its publication.