This Decree authorizes, among others, to:
a) The mayors, prior agreement of the respective municipal council, to extend the payment dates of the municipal patent installments corresponding to companies whose sales of the line of business in 2020 have not exceeded UF 100,000 and to authorize these companies to pay their patents in up to 6 monthly installments.
b) To the Internal Revenue Service to extend the terms for the payment of the land tax installments due on April 30, June 30, September 30 and November 30, 2021, which may be paid in four installments in the terms of payment of the same installments corresponding to the land tax for the year 2022.
Extension applicable to properties whose tax appraisal, as of January 1, 2021, does not exceed UF 5,000. Taxpayers owning more than one real estate property, the benefit applies to the one with the highest tax appraisal.
c) The Internal Revenue Service to extend the deadlines for the payment of land tax installments due on April 30 and June 30, 2021, which may be paid in two installments within the deadlines for the payment of the same installments corresponding to the land tax for the first semester of 2022.
Extension applicable to companies whose sales in 2020 have not exceeded UF 100,000 and that have experienced a decrease of 30% of their average monthly sales in January and February 2021, with respect to the average monthly sales in the same period of 2020.
d) To the General Treasury of the Republic to an extraordinary remission of penal interests and fines that have their origin in taxes owed.