On October 19th 2017, Law No. 9485 came into force. The "Lazarus Law", as it is known, opens the possibility to re-register companies that were dissolved for the non-payment of the corporate tax in the last three consecutive years.

This dissolution involves a high contingency for the affected companies. For this reason, the mentioned Law was promoted, so that the legal entities that require to do so, could be re-registered before the Public Registry returning to their legal status before the dissolution.

The owed corporate tax should be paid at the latest on December 15th from the current year, afterwards present the proper request before the Public Registry, at the latest on January 15th, 2018