The Decree was published in the Official Gazette on 27 January 2023, approving a new revised text of the regulatory decree of the Income Tax Act.
The Decree establishes that the following jurisdictions will be considered as non-cooperative in the exchange of tax information:
Brecqhou, Ethiopia, Guinea Bisau, Nicaragua, Burkina Faso, Laos, Guinea, Surinam, Eritrea, Sri Lanka, Equatorial Guinea, Palau,
Vatican City, Somalia, Haiti, Rwanda, Libia, Nepal, Honduras, Sierra Leone, Papua New Guinea, Gabon, Iraq, South Sudan, Bolivia, Afghanistan, Kiribati, Tajikistan, Ascension Island, Iran, Myanmar, Trinidad and Tobago, Saint Helena Island, Bangladesh, Benin, Uzbekistan, Sark Island, Syria, North Korea, Yemen, Salomon Islands, Argelia, Vietnam, Yibuti, Micronesia, Central African Republic, Togo, Zambia, Bhutan, Guyana, Tanzania, Zimbabwe, Cambodia, Angola, Pitcairn, Henderson, Ducie and Oeno Islands, Chad, Lesotho, Belarus, Tristan da Cunha, Niger, Tonga, Burundi, Tuvalu, Sudan, Kirguisa, Ivory Coast, Union of the Comoros, Sao Tome and Principe, Egypt, Cuba, Madagascar, West Timor, Philippines, Malawi, Congo, Fiji, Mali, Democratic Republic of Congo, Gambia, Mozambique.
The Decree will come into force on 27 January 2023.
Click here to access the Spanish version.