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Consortium Legal - El Salvador

William Escobar

William Escobar

Associate

Expertise

  • Administrative
  • Corporate Law
  • Litigation
  • Municipal Law

WSG Practice Industries

Activity

WSG Leadership

Municipal Law
Co-Chair
Tax Law
Co-Chair
Compliance Group
Member
IFA Group
Member
Tax Group
Member
Profile
William is an associate at Consortium Legal - El Salvador and a licensed attorney and notary with over 15 years of experience, especially in the area of Tax Law. He has experience advising and accompanying in the defense of tax assessment procedures and imposition of sanctions in matters of internal, customs and municipal taxes. Additionally, in the presentation of Appeals in tax, customs and municipal matters, and with experience in the Contentious-Administrative Process and Amparo Process.

William has extensive experience in the preparation of legal opinions on internal, customs and municipal taxes; and in the processing of Tax Consultations before the General Directorate of Internal Taxes and in consultations and advance resolutions before the General Directorate of Customs.

During his career, he has worked in the San Salvador City Hall and in the Court of Appeals of Internal Taxes and Customs. He has also advised companies and public agencies on tax issues related to corporate practices; compliance with tax obligations; foreign trade and origin of goods; preferential tax regimes related to the Law of Industrial and Commercial Free Zones, International Services Law, and other tax benefits.
regimes related to the Law of Industrial and Commercial Free Zones, International Services Law, and other tax benefits.

Bar Admissions

Supreme Court of Justice

Education

Master’s Degree in Business Law, Universidad Centroamericana José Simeón Cañas, El Salvador (2015)
Degree in Legal Sciences, Universidad Centroamericana José Simeón Cañas, El Salvador (2006)
Attorney and Notary authorized by the Supreme Court of Justice of the Republic of El Salvador
Areas of Practice

Administrative | Corporate Law | Litigation | Municipal Law | Tax Law

Professional Career

Significant Accomplishments

Advised and represented ARCHER DANIELS MIDLAND COMPANY in the origin verification of the merchandise initiated by the General Directorate of Customs of El Salvador, regarding the product called “granza rice” sold to Salvadoran importers, which guaranteed the enjoyment of the tariff benefits contained in the Free Trade Agreement between the United States, Central America and the Dominican Republic (CAFTA-DR). Although this type of procedure does not declare an obligation to pay in favor of the State, it is estimated that free trade had been denied to exports that exceeded 15 million dollars (USD).
He is advising and representing an important company in the hydrocarbon sector, in matters of tax litigation, regarding the Income Tax determined ex-officio and fines, for amounts exceeding 6 million dollars (USD).
He is advising and representing an important company dedicated to the manufacture and marketing of consumer goods, in matters of municipal tax litigation with respect to ex-officio Municipal Taxes and fines, for amounts exceeding 300 million dollars (USD).

Articles

El Salvador: Advance payment of the Income Tax
Consortium Legal - El Salvador, October 2021

Advance payment can be understood as: “… the payment made before the occurrence of the generating event that constitutes the future and uncertain event on which the legal force of the obligation depends” (Giulani Fonrouge and Susana Navarrine in “Procedimiento Tributario”, Editorial de Palma, page 159)...

The Legal Regime of Tax Returns in El Salvador
Consortium Legal - El Salvador, April 2018

Speaking of compliance with tax obligations comes to our mind the duty to pay taxes (noun) as the Tax on the Transfer of Goods and Provision of Services (VAT) or Income Tax (ISR), which undoubtedly It is true; but equally certain it is that with the payment obligation exists another set of obligations formal or adjective. In this dual context of formal and substantive tax obligations, is of great relevance filing tax returns...

Additional Articles

El Salvador: New suspension of judicial and administrative terms due to the national emergency caused by Tropical Storm Amanda
El Salvador: Official guide for implementing the temporary law to facilitate compliance with tax obligations under the national covid-19 pandemic emergency
El Salvador: Extension of the suspension of the judicial and administrative periods in the framework of the quarantine by COVID-19
El Salvador: Temporary law to facilitate compliance with tax obligations under the national emergency of COVID-19 pandemic
Frequently asked questions on Tax Law in the face of COVID-19 in Central America


WSG's members are independent firms and are not affiliated in the joint practice of professional services. Each member exercises its own individual judgments on all client matters.

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