Provisions on the Classification of Information Held by the Superintendency of Tax Administration

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On July 19, 2024, Resolution of Superintendence Number SAT-DSI-1361-2024 was published in the Diario Oficial. This resolution establishes that all acts of the administration are public, and that all interested parties have the right to obtain reports, copies, reproductions and certifications that they request, as well as the exhibition of files.

 

The Superintendency of Tax Administration, in compliance with its functions, establishes internal rules to ensure compliance with the laws. As a regulated entity, it generates, administers and has custody of information that may be classified as reserved, as established in the Law of Access to Public Information.

Article 1 is amended: It is considered reserved information the different analyses on risk levels and other documents prepared by the Departments that make up the Institutional Security Management, especially related to customs, ports and airports; security schemes and protocols, distribution of vehicles, type and degree of armoring of the same, identification and distribution of pilots and security personnel.

Article 3 is amended: The term of confidentiality of the information is seven (7) years, counted from the date of publication of this resolution in the Official Gazette, or until the reasons for its classification as confidential cease to exist.

Article 5 is amended: The resolution does not limit, in any way, the legal power of the Superintendence of Tax Administration to reserve other information deemed appropriate.

 

The resolution becomes effective on the day of its publication in the Diario de Centro América, July 19,  2024.