<ul><li><a href=http://www.sice.oas.org/SME_CH/SLV/Codigo_Tributario_Deccreto_230_s.pdf target=_blank>Fiscal code(Decree No. 230, Códico tributario. Published on December 14 2000. Last amended on August 30 2022.)</a></li><li><a href=https://www.transparenciafiscal.gob.sv/downloads/pdf/DC5854_Reglamento%20aplicacion%20Codigo%20Tributario.pdf target=_blank>Regulation to the fiscal code(Decree No 117, Reglamento al código tributario. Published on December 11 2001.Art 35)</a></li></ul>